Certain people are not counted when looking at the number of
adults who are resident. For example, if two people occupy
and one person falls into one of the disregard categories listed
below (such as being a full time student), the bill will be
calculated as if one person is in occupation.
If you are the person liable for the payment of Council
Tax, but get a discount or are not counted, you will still be
liable for paying the reduced Council Tax.
You are employed to learn a trade and undertaking a
qualification recognised by the NCVQ. You must be paid a maximum of
£195 per week, before tax, and expect to earn substantially more
Youth Training Trainees
You are under 25 years of age, and receiving training recognised
under the Youth Training Scheme.
Full time Students
You are regarded as a full time student for Council Tax purposes
- You are attending a university or college course, or on a
distance learning course which lasts for at least one academic
year, takes at least 24 weeks a year, and involves at least 21
hours allocated study time per week during term time.
- You are under the age of 20 years and studying for more than
three months, for at least 12 hours per week for any qualification
up to 'A' level, ONC or OND standard.
- Student Nurses studying academic courses at universities or who
are on Project 2000 courses are classed as students for Council Tax
The period of the student's course runs from the day the course
begins until it is completed (the end of the exams) or the student
leaves the course uncompleted.
Recent changes to Council Tax rules and legislation regarding
To qualify for a discount/exemption
from Council Tax as a full time student you had to be
studying/attending an educational establishment
(college/university)within the UK, and provide a student
certificate to confirm the course details.
Now, if you are studying full time
(for at least 24 weeks a year and for more than 21 hours per week),
at college/university or distance learning with a designated
establishment in the UK or within the European Union you may
qualify for a council tax discount/exemption.
You still need to supply evidence or
confirmation of the length of time of your course and the expected
study hours by supplying a student certificate or other
documentation. This change to legislation provides some flexibility
in awarding discounts/exemptions relating to full-time students who
are distance learning anywhere within the European Union, including
Please contact the Council Tax
helpline for further information on 01909 533234.
You will be counted as a Student Nurse if you are on a course
leading to registration on any of Parts one to six, or eight on the
register. Only Student Nurses studying for first inclusion on the
register are not counted.
Resident hospital patients
You will not be counted if you are a patient in a hospital,
which is your only main home. If you are in hospital for a short
time and have a home elsewhere, you will still be liable for
Council Tax at your home.
Resident in a residential care home, nursing home, mental
nursing home and hostels providing a high level of care
You will not be counted if you live, and are receiving care, in
one of these places, so long as it is your only main home.
People who are severely mentally impaired
For Council Tax purposes, a person is regarded as being severely
mentally impaired if they suffer, for whatever reason, from severe
impairment of intelligence and social functioning which appears to
- In order to receive the discount, the person must gain a
certificate from their doctor confirming their impairment.
- The person must also be entitled to one of a number of
People staying in certain hostels and night shelters
A person whose main or only residence is a short stay hostel or
night shelter, providing communal accommodation for persons with no
Members of religious communities
You must depend on the community for all your material needs and
have no personal income or capital.
Only members whose main work is prayer, contemplation, the
relief of suffering, education or a combination of the above are
Over 18, but your parent/guardian still entitled to receive
You will not be counted if you are 18 or 19 years old and in
full time education, other than higher education.
You will not be counted if you left school after 30 April until
1 November of the same year.
You will not be counted if you live with, and care for someone,
with a disability who is receiving one of certain allowances or a
You must be providing care for 35 hours per week on average.
Persons caring for a husband or wife, or living as a husband or
wife, or a child under 18 years cannot receive this discount.
Somebody who cares for an elderly person or a person with a
disability in return for a payment of up to £44 per week, can
also receive a discount.
People in prison
Prisoners who are on remand or are in prison are not counted,
except if they are in Prison for non payment of a fine or Council
Foreign language assistants
You will need to be registered with the Central Bureau for
Educational Visits and Exchanges and, for the purposes of Council
Tax, will be treated as a student.
Members of Visiting Forces, International HQ's and Defence
You will not be counted if you are a member of one of the above,
or a dependant.
Last Updated - 26/11/2012