Exemptions

By law a property may be exempt from Council Tax (including Water/Sewerage charges) if it is unoccupied and unfurnished for a maximum period of six months. If exemption has been awarded to the previous owner / occupier you may only be entitled to the remaining balance of the 6-month period.

For Council Tax purposes, someone is considered severely mentally impaired if they have a severe impairment of intelligence and social functioning which appears to be permanent.

This includes people who are severely mentally impaired as a result of a degenerative brain disorder such as Alzheimer's disease or other form of dementia. The person must have a certificate of confirmation signed by a registered medical practitioner and stamped by the Medical Practice.

If you are making a retrospective claim you must submit a letter of entitlement from the Department of Works and Pensions which states which benefit was in payment and the date that benefit was paid from.

You must meet the above medical conditions and receive one or more of the following benefits:

• attendance allowance
• severe disablement allowance
• care component of disability living allowance (middle or high rate)
• daily living component of personal independence payment
• employment and support allowance
• disabled element of working tax credits
• income support which includes a disability premium
• armed forces independence payment
• incapacity benefit
• increased rate in disablement pension (where constant attendance needed)
• universal credit which includes the limited capability for work element and work related activity
• standard or enhanced rate of daily living component of adult disability payment
• highest or middle rate of care component of child disability payment
• working tax credit that includes a disability or severe disability element
• universal credit which includes an amount relating to limited capability for work and work related activity, or would do, but not for the fact that they are a member of a couple with a joint award with limited capability for work and work related activity included in respect of the other member of the couple

A care leaver may qualify for a Council Tax discount or exemption. A care leaver is a person who:

• is at least 18 years of age but not yet 26 years of age
• was on their 16th birthday or at any subsequent time looked after by a local authority and
• is no longer looked after by a local authority

Where the sole occupier or all occupiers are students.

A student discount or exemption can be awarded if:

• a person is taking a specified course of education at a UK University or further education establishment which lasts for at least 24 weeks within each academic year and where the period of study consists of an average of at least 21 hours per week
• a person is, aged under 20, attending an education establishment which is at, or below, the following standards: leading up to Higher Scottish Certificate of Education or equivalent, National Certificate of the Scottish Vocational Education Council or Scottish Vocational Qualification Level III. The period of study exceeds, on average, 12 hours per week and the course taken is not as a consequence of an office or employment held, nor arranged under Skills Training
• a person registered with the Central Bureau for Education Visits and Exchanges and working as a foreign language assistant at a school or other Educational Institution in Great Britain

A student nurse discount or exemption can be awarded if:

• a person who is undertaking a course which would, if successfully completed, lead to first-time registration under: 

  • parts 1-8 of the Register maintained under Section 10 of the Nurses, Midwives and Health Visitors Act 1979. Part 10 of the above Register where that person is employed by a Health Board, Regional or District Health Authority

  • part 10 of the above Register where that person is employed by a Health Board, Regional or District Health Authority

You may be exempt from Council Tax for a house which is unoccupied and unfurnished and which is subject to repossession by a Bank, Building Society.

From 1 October 2018, no exemptions or discounts are awarded for a property that has been long term empty (over 12 months).

If the property is not undergoing structural repair, considered to be a second home or actively being marketed for sale or rent then a levy of 100% of the Council Tax charge will be applied.

If you are in this position, but think you may be exempt from the levy, please contact us for advice or complete and return an exemption from levy application form with evidence to support your claim.