Council Tax Exemptions at 50% / 25%
| Exemption | Percentage | Qualifying criteria |
|---|---|---|
| Single person discount | 25% | Where there is only one person over the age of 18 resident at a property a single person discount can apply |
| Severely Mentally Impaired | 25% | Where there are two people over the age of 18 resident at the property and one of those persons qualifies as severely mentally impaired a 25% discount can be awarded |
| Student discount | 25% | Where there are two people over the age of 18 resident at the property and one of those persons qualifies as a full-time student a 25% discount can be awarded |
| Student apprentice discount | 25% | Where there are two people over the age of 18 resident at the property and one of those persons qualifies as an apprentice a 25% discount can be awarded |
| Job related discount | 25% | Where a person is required to live in/occupy a dwelling as part of their employment, and where they have another property which is furnished a discount of 50% may be applicable |
| Person in Detention discount | 25% | Where there are two people over the age of 18 resident at the property and one of those persons qualifies as a person in detention (in prison) a 25% discount can be awarded |
| Carers’ discount | 25% | Where there are two people over the age of 18 resident at the property and one of those persons qualifies as a full-time carer a 25% discount can be awarded, the person being cared for cannot be the carer’s partner or child under the age of 18 |
| Residential Nursing or Care home | 25% | A dwelling where a person is a resident in a nursing and care home. Where all residents are disregarded (nursing home) 2 x 25% discounts can apply |
| Annexe discount | 50% | Where a person lives in an annexe and where they are a relative of the person who is responsible for paying the Council Tax on the main property or where the owner/occupier is using an annex as part of the main home |