Council Tax Support, discounts, exemptions and premiums

Adults receiving on-the-job training which leads to a qualification recognised by the National Council for Vocational Qualifications won’t be counted.

They must not be paid more than a statutory declared weekly limit and are expected to earn substantially more when qualified.

Please note: The online form will ask you to attach the following:

• letter or certificate from college
• letter or certificate from employer
• 5 weeks or 2 months of payslips.

Application Form for Apprentice Discount (PDF)

Adults will not be counted if they live with and care for a person with a disability who is in receipt of:

• An attendance allowance.
• the highest or middle rate of the care section of a disability living allowance.
• higher rate personal independence payments.
• an increase in the rate of disablement pension where constant attendance is needed.
• an increase in constant attendance allowance under war pension provisions.
• the standard or enhanced rate of the daily living component of personal independence payment.
• armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011

They must be providing care for an average of at least 35 hours a week. This doesn’t include caring for their partner or their child (under 18 years).

Someone who cares for an elderly or disabled person in return for payment of up to £44 per week will not be counted. Such people will usually belong to an organisation such as Community Service Volunteers, but could also be employed by a public body or, in certain circumstances, by the person for whom they care.

Application Form for Carers Discount (PDF)

People with disabilities whose homes have been adapted for their use may be entitled to a disabled band reduction. This means that their Council Tax is calculated as if their property is one band lower than it would normally be. If a property is already a band A it is not possible to apply a lower band, but there will be a reduction.

You might qualify for this if a disabled person lives in the property, and it has certain features that are essential for their support. Qualifying criteria are that:

• the property must be the disabled person's sole or main residence
• the person must be substantially and permanently disabled
• the person can be an adult or child
• the disabled person does not have to be the liable person

The property must have at least one of the following features:

• an extra room (not a bathroom, kitchen or toilet) which is predominantly used by the disabled person. This room's original use has been changed to accommodate the disabled person. For example, a room used to store therapy equipment, dialysis equipment, Braille machine or oxygen cylinders.
• a second bathroom or kitchen which has been adapted to meet their needs (a sole bathroom or kitchen even if adapted would not qualify)
• sufficient floor space to allow use of a wheelchair indoors and the wheelchair is used by the disabled person, in the living accommodation

Apply for disability discount

An annexe is a secondary building joined to or detached and associated with a main building and it has been built or adapted as separate living accommodation.

For Council Tax purposes an annexe will have its own separate Council Tax Band. It is the physical construction of the building and not the use that determines if it is an annexe and banded separately.

Features of an annexe:

• It has its own kitchen, toilet and washing facilities.
• It has a separate entrance to the main house; this could be through an external door, or a door inside the main home.
• It is not important if the annexe is detached or within the structure of the main home.

For more guidance on how annexes are assessed for banding please visit the Valuation Office Agency website.

How domestic properties are assessed for Council Tax bands - GOV.UK (www.gov.uk)

The annexe must be lived in by a family member rather than a non-family member. Annexes already exempt from Council Tax will continue to be exempt.

Application Form for Family Annexe Discount (PDF)

A dwelling is job related if it meets one of the following criteria:

• It is necessary for the proper performance of the duties of the employment that the employee should reside in that dwelling.
• The dwelling is provided for the better performance of the duties of the employment, and it is one of the kinds of employment where it is normal for employers to provide dwellings to employees, e.g. publicans, clergymen, etc.
• There is a special threat to the employees security and the employee resides in the dwelling as part of special security arrangements.

Job Related Discount Application Form (PDF)

Adults whose sole or main residence is within a religious community will not be counted provided that the principal occupation of such a community consists of;

• prayer
• contemplation
• education
• the relief of suffering
• or any combination of these

To apply for this discount, the adult must also have no income or capital of their own, with the exception of a pension from former employment. They also must be dependent on the religious community for their material needs.

Application Form for Religious Community Discount (PDF)

Persons who are held on remand, are in prison or are otherwise legally detained may be disregarded for Council tax.

This doesn’t include people imprisoned for non-payment of Community Charge, Council Tax, National Non-Domestic Rates, or a fine.

Application Form for Legal Detention Discount (PDF)

A discount may be applicable if one of the individuals in the property are deemed to have become resident in a hospital or are permanently in a care home.

Short stays in hospital will not qualify.

Living or receiving care in care homes (nursing, mental nursing, hostel) also do not count unless it’s their main residence.

Adults aren’t counted if they’re staying in short stay hostels or night shelters because they have no fixed address. These may include hostels run by the Salvation or Church Army.

Application Form for Hospital or Nursing Home Resident Discount (PDF)

A full Council Tax bill is based on at least two adults living in a home. Spouses and partners who live together are jointly responsible for paying the bill.

If only one adult, aged 18 or over, lives in a dwelling as their sole or main residence, the Council Tax bill will be reduced by 25%.

Applications for discounts will be verified and can be subject to periodic review. The Council may use third-party organisations to carry out such checks using financial and credit referencing information.

Sole or Main Residence

We may need to clarify if a property is someone’s main home for Council Tax purposes. Since there’s no clear definition in the law, we follow court decisions. We must consider the following when determining which property is a persons’ sole or main residence for council tax purposes:

• A main home should be permanent.
• Staying somewhere on a temporary basis doesn’t make it your home.
• Being away temporarily would not change your place of residency (such as holiday, working away or in hospital)

When deciding if a property is your main home, we look at:

• If you plan to return there.
• How much time you spend there.
• Your family connections to the property.
• Your legal rights to the property
• How much you rely on the property (like storing things, doctor registration, or kids’ school).
• If you’re registered to vote there.

For council tax purposes, where a property is furnished but is not deemed to be a persons’ sole or main residence, it is classified as a second home.

Apply for Single person discount

Students may be disregarded when counting the number of adults using the property if they fall into the following categories:

• Studying a full time or qualifying course of education at university, polytechnic or college course. It must last for at least an academic year. It must involve at least 21 hours study per week during term time, for at least 24 weeks per year.
• Under the age of 20 and studying for more than 3 months for at least 12 hours per week. Includes anything up to A level, ONC or OND standard. Correspondence courses, evening classes, day release, or courses taken due to your job aren’t included. Also if you have left further education during 30 April to 1 November.
• A Foreign Language Assistant, as long as you are registered with the Central Bureau for Educational Visits and Exchanges.
• Living in England and Wales as your main residence and taking a full time course of education with an educational establishment situated in a Member State of the European Union. With effect from the 13 May 2011.

Apply for Council Tax student discount

Adults may receive a discount if they are on a course leading to registration on Parts 1 to 6, 8, 10 or 11 of the Nursing Register.

Student nurses studying to be included on the Register for the first time will not be counted. Nurses already on the Register who are taking further courses will be regarded as an adult resident.

Student nurses studying academic courses at universities, or who are on Project 2000 courses, are classed as students.

Application Form for Student Nurse Discount (PDF)

No discount is offered for vacant and unfurnished and newly completed properties.

If a property remains empty and unfurnished for longer than one year, a 100% premium charge will be applied.  A 200% premium charge will be applied to properties that are left empty and unfurnished longer than 5 years.  A 300% premium charge will be applied to properties that are left empty and unfurnished longer than 10 years.

Adults may be disregarded if they are under the age of 25 and are receiving training in line with an individual plan under the Youth Training Scheme.

Application for Youth Training Trainees Discount (PDF)

A person is regarded as severely mentally impaired if they suffer from severe mental impairment of intelligence or social functioning which appears to be permanent.

The person must be certified by a doctor as severely mentally impaired and be entitled to one of the following benefits:

• Personal independence payment (standard or enhanced daily living component)
• Disability Living Allowance (higher or middle-rate care component)
• Incapacity benefit
• Attendance Allowance
• Severe Disablement Allowance
• Increase in disablement pension (due to constant attendance being needed)
• Unemployability supplement or allowance
• Constant attendance allowance (payable under industrial injuries or war pensions schemes)
• Income support, which includes a disability premium
• Armed forces independence payment
• Disability working allowance (based on getting income support including disability premium)
• Universal credit (including an element for limited capability for work or limited capability for work and work-related activity)

The property will be exempt if all the people living there meet the above criteria. If any occupants do not qualify, there may be a discount.

This discount requires input from a Registered Medical Practitioner.
You will also need to send us proof of your qualifying benefits.

SMI Discount Application Form (PDF)

We can sometimes give a short term council tax reduction to people who find themselves unexpectedly in exceptional circumstances. This type of reduction is called a Section 13a under the Local Government Finance Act.

We can only give a Section 13a reduction in exceptional situations. The money to cover the reductions comes out of our own funds and the decision to make a reduction and how much it is for is at our discretion -we do not have to give a reduction to anyone.

Apply for a reduction under section 13a

When applying, you must:

• demonstrate you have taken all reasonable steps to resolve the problems that are causing you to apply for the reduction
• apply for any other types of council tax reduction, council tax discounts or exemptions you might be able to get. See Council tax exemptions and discounts page and Local council tax support page.
• check to see if you can reduce your council tax by challenging your council tax band, if you have grounds to do so
• demonstrate that you do not have any assets, equity on any owned property, excess income or savings that could be used to pay the council tax
• investigate and taken advice to see if you are eligible for a debt relief order or involuntary arrangement
• demonstrate that you have exhausted all alternative options available to you.
• evidence that you are experiencing financial hardship or exceptional or unforeseen circumstances

You can apply for a reduction under Section 13a by using the online form.

Before applying please read the policy carefully to see if you may qualify.

Following the launch of the Government ‘Homes for Ukraine’ scheme, Horsham District Council has taken steps to support Ukrainian people arriving locally as they flee the war.  The UK government has introduced regulations to protect council tax discounts for single persons and limit impact on council tax payments for those sponsoring a family in a second property through the Homes for Ukraine scheme.

The scheme allows citizens, charities, and community groups to host Ukrainian refugees in their homes or other properties.

The regulations ensure that sponsors’ council tax discounts for single persons are protected and limit the impact on council tax payments for those sponsoring a family in a second property.

If you were previously living alone and claiming single person discount and now hosting a Ukrainian refugee in your main home, you can still claim the discount. However, you need to contact us to notify that you have a Ukrainian refugee living with you.

If you are paying the full rate of Council Tax for an empty property and you let your property to a Ukrainian refugee(s) the Council Tax charge will be reduced by 50%. Please provide the names of the refugees, the date they moved in and evidence that they have permission to stay in the UK under the scheme.

Council Tax Regulations require us to issue bills in the name of the residents and therefore the refugee will be liable to pay the 50% Council Tax bill.  In some cases the sponsor may wish to make payment on their behalf but the bill will remain in the name of the occupier, who could also make a claim for council tax support.

You will be entitled to a 50% discount from your Council Tax if all of the following apply, you're:

• a Ukrainian national
• in the UK under the Homes for Ukraine sponsorship scheme
• living in your own accommodation (not in your sponsors home)

How to apply

To apply for this discount you will need to contact us and include the following:

• address of the property
• full name of all adults at the property (over 18 years old)
• date you moved in
• date the tenancy started (if applicable)
• confirmation of whether they are being hosted or are being housed under the Homes for Ukraine Scheme

Please also provide any documentation you have to support that you have have permission to enter or to stay in the United Kingdom granted under the Governments Homes for Ukraine Scheme. This information can be sent to the email address above.

Ukrainians that have arrived through the Government Scheme will have their income and funding dealt with already.  Ukrainians that are sheltering with their own family members or friends should contact Universal Credit (UC) via the Department of Work and Pensions (DWP) for information on what help is available.

This exemption applies to unoccupied buildings owned by a charity.

It’s last occupation must have been in furtherance of the charity’s objectives. Occupation of less than six weeks doesn’t count.

The exemption applies for up to six months.

Please apply by email to  hdc-revenues@milton-keynes.gov.uk

This exemption can be applied if the sole/main resident is in legal detention.

It does not apply if the council tax payer is in prison for non-payment of council tax or court fines.

Application for Class D Exemption (PDF)

This exemption can be applied if the sole/main resident has left in order to live and receive care in a hospital, residential care home or hostel.

Application for Class E Exemption (PDF)

When a property had been occupied by a single person, who either owned or rented the property and that person dies, the property is exempt from Council Tax payment for as long as it remains unoccupied, and until probate is granted.

Following a grant of probate, a further six months exemption is possible as long as

• the property remains unoccupied and
• has not been sold or transferred to someone else.

It is important that the executor(s) keep the council tax office informed of:

• the date probate is granted
• details of the transfer or sale of the property or
• the end date of the tenancy when the estate is settled

During this time the Council may contact the executors to review entitlement to the exemption.

Six months from the date probate is granted the full Council Tax will be due to be paid by the executors of the estate.

When a property was previously occupied by two adults the Council Tax charge might have been in both names or only in the name of one of the occupants.

Providing only one person continues to live in the property we will transfer the Council Tax name solely into their name and grant a 25% sole occupier discount.

More than two adults living in a property

If a property was occupied by more than two adults and one person dies, we will transfer the Council Tax into the name of the remaining owner/occupiers or joint tenants.

Council Tax Liability for Executors

Executors are the people appointed in the will to deal with the estate of a person who has died.

When probate is granted a document is issued to the executor providing them with the authority to deal with the estate.

If, after probate is granted ownership of a property is transferred to a beneficiary of the will, any liability for council tax passes to the beneficiary.

If for any reason after probate has been granted the property remains under the control of the estate for more than six moths, a full Council Tax charge is due. The executor is responsible for making payment of the Council Tax.

The executor is not personally liable for Council Tax charges, and payment should be made from the deceased’s estate.

If the executor cannot make a payment for any reason they should contact the council immediately.

Class F Exemption Application Form (PDF)

This class applies to any dwelling, the occupation of which is prohibited by law, or is kept empty by reason or action taken under powers conferred by, or under, any Act of Parliament.

Please apply by email to  hdc-revenues@milton-keynes.gov.uk

This exemption can be applied if the empty property is to be lived in by a minister of any religion.

Class H Exemption Application Form (PDF)

This exemption can be applied if the sole/main resident has left in order to receive care in a place other than a hospital, care home or hostel.

Class I Exemption Application Form (PDF)

This is for properties that are empty as the person liable for paying Council Tax lives away to provide care.

This is to provide care for any person due to any of the following:

• old age
• illness
• disablement
• past or present alcohol or drug dependence
• past or present mental disorder

Please apply by email to  hdc-revenues@milton-keynes.gov.uk

This exemption can be applied if:

• the property is empty as the last resident was a student.
• the property is empty as a the last resident is going to become a student within six weeks of leaving.

Please apply by email to  hdc-revenues@milton-keynes.gov.uk

Unoccupied properties may be exempt if they have been repossessed by a mortgage lender.

Class L Exemption Application Form (PDF)

If a dwelling is defined as a hall of residence for students then it may be exempt from council tax.

Please apply by email to  hdc-revenues@milton-keynes.gov.uk

This exemption applies if the property is occupied either by persons who are all students, or students and their spouses and dependants who are not British Citizens.

It doesn’t matter if the property is unoccupied during holiday periods as long as it will be re-used next term.

This doesn’t apply if there is any non-student adult in residence.

Please apply by email to  hdc-revenues@milton-keynes.gov.uk

This exemption applies if it’s owned by the Secretary of State for defence and is used for UK armed forces personnel.

Please apply by email to  hdc-revenues@milton-keynes.gov.uk

This class applies to dwellings where a trustee in bankruptcy is in possession.

Please apply by email to  hdc-revenues@milton-keynes.gov.uk

This exemption applies if a dwelling is a caravan pitch or a boat mooring which is not occupied by a caravan or boat.

Please apply by email to  hdc-revenues@milton-keynes.gov.uk

Exemption applies if all residents are aged under 18.

Class S Exemption Application Form (PDF)

An annexe is a secondary building joined to or detached and associated with a main building and it has been built or adapted as separate living accommodation.

For Council Tax purposes an annexe will have its own separate Council Tax Band. It is the physical construction of the building and not the use that determines if it is an annexe and banded separately.

Features of an annexe:

• It has its own kitchen, toilet and washing facilities.
• It has a separate entrance to the main house; this could be through an external door, or a door inside the main home.
• It is not important if the annexe is detached or within the structure of the main home.

For more guidance on how annexes are assessed for banding please visit the Valuation Office Agency website.

How domestic properties are assessed for Council Tax bands - GOV.UK (www.gov.uk)

This class relates to unoccupied dwellings which are an annexe to, or within the grounds of, the owner or tenant’s home and where the dwelling may not be let separately from that property without breaching planning control.

Please apply by email to  hdc-revenues@milton-keynes.gov.uk

This class relates to dwellings where the only residents are severely mentally impaired. These persons are considered if:

• they have severe impairment of intelligence
• they have severe impairment of social functioning
• the impairment seems to be permanent

Impaired persons must be certified as such by their doctor, or a medical practitioner with knowledge of their illness. They must state that he or she is severely mentally impaired.

As well as this they must also be entitled to receive one of a number of benefits including:

• certain invalidity pensions
• disability allowances

• unemployability allowance
• attendance allowance

This exemption requires input from a Registered Medical Practitioner.

You will also need to send us proof of your qualifying benefit

Class U Exemption Application Form (PDF)

If a person has diplomatic or immunity privileges conferred upon them, they may be exempt from council tax.

This does not apply if there is a resident with a superior interest in the property.

Please apply by email to  hdc-revenues@milton-keynes.gov.uk

An annexe is a secondary building joined to or detached and associated with a main building and it has been built or adapted as separate living accommodation.

For Council Tax purposes an annexe will have its own separate Council Tax Band. It is the physical construction of the building and not the use that determines if it is an annexe and banded separately.

Features of an annexe:

• It has its own kitchen, toilet and washing facilities.
• It has a separate entrance to the main house; this could be through an external door, or a door inside the main home.
• It is not important if the annexe is detached or within the structure of the main home.

For more guidance on how annexes are assessed for banding please visit the Valuation Office Agency website.

How domestic properties are assessed for Council Tax bands - GOV.UK (www.gov.uk)

This class relates to dwellings where the occupant(s) are a dependent relative of the other dwelling(s) concerned. The occupied of the annexe must be either aged 65 years or more, severely mentally impaired or substantially and permanently disabled.

Class W Exemption Application Form (PDF)

Horsham District Council charges a premium on long-term empty dwellings. These are homes that have been unoccupied and unfurnished for at least one year. The one-year period starts from the date the property first became empty.

The premium charge was agreed by Council Members and was introduced to encourage bringing properties back into use.

This premium is in addition to your normal Council Tax charge.

With effect from 1st April 2025, the following premium charges will apply.

If your property falls into a category above, the relevant premium charge will be included in your council tax bill.

From 1st April 2025 Horsham District Council will apply a 100% premium to second homes. A second home is a property which is furnished but no-one lives in the property as their main home.

If you live in more than one home, we need to determine your main residence for Council Tax purposes. We may ask questions to identify your main place of residence.

This premium is in addition to your normal Council Tax charge.

If you are contractually required to live elsewhere as part of your employment, then you may be eligible for a 50% discount. You will need to provide a copy of your employment contract confirm this.

To notify us of any changes to your household circumstances in relation to Unoccupied and Unfurnished properties, please use the Contact Council Tax and Benefits online form.

If you use your property as a commercial let, please see our Self-catering and holiday let accommodation page to see how this could affect your Council Tax.