Reductions For Occupied Properties

 

Certain occupied dwellings can receive either an exemption or discount to the Council Tax for that property. If there is a change to the circumstances under which the exemption/discount was awarded, you must notify the council within 21 days. If you fail to notify the council within this time a penalty may be imposed. These reductions will apply all the time the residents fit the required category and there are no changes to the legislation. 

For information on households with a low income, please visit our Benefits page to find out how to claim. 

 

Disabled reduction

You may qualify for a reduction in your Council Tax if you, or someone who lives with you (an adult or a child) is disabled and you have special facilities in your home to meet their needs. Your home must have at least one of the following features:

  • A room (but not a bathroom, kitchen or toilet) that is specifically set aside and used for meeting the needs of the disabled person. For example, an extension or an extra room needed for storing dialysis equipment
  • A second bathroom or kitchen required for meeting the needs of the disabled person
  • Enough floor space for the disabled person who needs to use a wheelchair indoors

If you qualify for a reduction you will pay the amount of Council Tax charged for the valuation band immediately below the band allocated to your home in the valuation list. For example, if your home is valued in band C and you are entitled to a reduction, you will pay the amount of Council Tax set for a home valued in band B. If your home is valued in band A and you are entitled to a reduction, the reduction will be equivalent to 1/9th of a band D charge. After we have received your application, a revenues inspector will contact you to make an appointment to visit you in your home. Please complete this form to make an application for a disabled reduction

The band reduction will remain in place as long as the disabled person occupies the property as their main residence. 

 

Occupied Property Exemptions & Discounts
Description Notes Apply
Halls of residence occupied predominantly by students (Exemption class M) Notes Apply
Where all the residents are students (Exemption class N) Notes Apply
Barracks, messes and married quarters used by the armed forces (Exemption class O) Notes Apply
Where the liable person is a member of a visiting force (Exemption class P) Notes Apply
Where all the residents are under 18 years old (Exemption class S)   Apply
Where all the residents are severely mentally impaired (Exemption class U) Notes Apply 
Where all the residents are non-British citizens on whom diplomatic privileges and immunities are conferred (Exemption class V) Notes Apply
Self-contained annexe occupied by a relation of the main dwelling  is aged over 65 or disabled or mentally impaired (Exemption class W)   Apply
Self-contained annexe occupied by a relation of the person(s) liable to pay Council Tax for the main dwelling. 50% reduction   Apply

 

Notes

Halls of residence occupied predominantly by students (Exemption class M)

An exemption which applies to a dwelling which comprises a hall of residence provided predominantly for the accommodation of students and is owned or managed by an educational institution. Apply

 

Where all the residents are students (Exemption class N)

An exemption which applies to properties which are occupied only by students, the foreign spouses of students, or school and college leavers. It also applies if the property is unoccupied during vacation periods, provided that the intended use will remain the same next term. The exemption does not apply if any of the residents are British adult non students. We will need to see a copy of the student certificate for each student. Please note that a certificate is not required for students at Chichester University as we are provided with a list of qualifying students automatically. We will, however, still require an application form from these students. Apply

If all but one of the residents are full time students, a discount should apply. Please see the reductions for residents page for more information and to make an application. 

 

Barracks, messes and married quarters used by the armed forces (Exemption class O)

An exemption which applies to dwellings owned by the Secretary of State for defence and is used for UK armed forces personnel. Apply

 

Where the liable person is a member of a visiting force (Exemption class P)

An exemption which applies to dwellings occupied by a person and their dependants who have a relevant association within the meaning of Part 1 of the Visiting Forces Act 1952. Apply

 

Where all the residents are severely mentally impaired (Exemption class U)

An exemption which applies to dwellings where the only residents are severely mentally impaired. These are persons with severe impairment of intelligence and social functioning which appears to be permanent. This must be certified as such by their doctor, or medical practitioner. In addition, they must also be entitled to one of a number of benefits including certain invalidity pensions, disability allowances, unemployability allowance or attendance allowance. The qualifying benefits are listed on the application form. An application is required from each resident. Please note that non-resident owners would not qualify for this exemption. Apply

 

Where all the residents are non-British citizens on whom diplomatic privileges and immunities are conferred (Exemption class V)

An exemption which applies to dwellings where at least one resident has diplomatic or immunity privileges conferred upon them. This will not apply if another resident has a superior interest in the property. Apply