Who is exempt from Council Tax?

For anyone checking if their home, or a home they look after, needs a Council Tax bill.

Applies to: England Last checked against official sources: 6 October 2026

A home is exempt from Council Tax, so there is no bill, only in set situations.

Everyone living there is a full-time student, under 18, or severely mentally impaired.
An annexe is lived in by a dependent relative.
The home is empty because the owner has moved to a care home or hospital, or into prison (except for not paying Council Tax or a fine).
The owner has died, until probate and for 6 months after.
The home is repossessed, or cannot legally be lived in.

Different in Wales and Scotland

Wales: extra exemptions include young care leavers and refuges.
Scotland: you do not pay if everyone in your household is a full-time student. Other rules differ, so ask your council.

Different in Scotland, Wales or Northern Ireland

Rules may be different in:

Scotland: Check mygov.scot for Scotland
Wales: Check gov.wales for Wales
Northern Ireland: Check nidirect for Northern Ireland

Key facts

Exempt means no bill at all
All students: exempt
Owner died: until probate + 6 months
Ask your council to apply it

Exemption or discount?

An exemption means the home has no Council Tax bill at all. A discount only takes money off, such as 25% off if you live alone. Exemptions are set out in law as "classes", each with a letter. Your council decides whether one applies.

Homes where people live (England)

A home is exempt if it is lived in only by:

Who lives there	Class
Full-time students (in some cases with recent school or college leavers)	N
People under 18	S
People who are severely mentally impaired (or with only students)	U
A dependent relative, in an annexe	W
People in student halls	M
Armed forces, in Ministry of Defence housing	O
Members of visiting forces, or some diplomats	P, V

A dependent relative means a relative aged 65 or over, or who is severely mentally impaired, or substantially and permanently disabled.

Empty homes (England)

An empty home is exempt if:

Reason it is empty	Class
The owner or tenant now lives in a care home or hospital	E
The owner or tenant has moved out to get care elsewhere	I
The owner or tenant has moved out to care for someone else	J
The owner or tenant is in prison (not for unpaid Council Tax or a fine)	D
The owner has died (until probate, then for up to 6 months)	F
The lender has repossessed it	L
It cannot legally be lived in	G
It is an annexe that planning rules stop being let on its own	T
It is a caravan pitch or boat mooring with nothing on it	R
The owner is bankrupt and a trustee is in charge	Q

Special cases

Students living with non-students. The home is not exempt, but the students are not counted, so the others may get 25% off.
Inherited homes. After the exemption ends, you may not have to pay the second homes or empty homes premium in England for up to 12 months after probate.
Homes being repaired. These are not exempt in England, but you may get a discount, and may not have to pay the empty homes premium for up to 12 months.

How to check and apply

Read the list above to find your situation.
Find your council with GOV.UK's postcode tool.
Apply and send proof, such as a student certificate, a medical certificate or a death certificate.
Tell the council when things change, as the exemption may stop.

If you live in Scotland or Wales

Wales: similar classes apply, plus care leavers aged 18 to under 25 (Class X) in some situations and refuges for people escaping abuse (Class Y).
Scotland: you do not pay if everyone in your household is a full-time student, or if you live in halls of residence. Other exemptions differ, so ask your council.

Related guides

Where this comes from

Get it done

This takes you to the official service, which is free to use.

Ask your council about an exemption

Common questions

What is the difference between an exemption and a discount?

An exemption means there is no Council Tax to pay on the home. A discount, such as 25% off for living alone, only reduces the bill.

Is a home exempt if everyone is a student?

Yes. A home lived in only by full-time students is exempt.

Do I pay Council Tax if I move into a care home?

Your empty home does not have Council Tax if you now live in a care home or hospital.

Official sources

1.Paying the right level of Council Tax: a plain English guidewww.gov.uk/government/publications/paying-the-right-level-of-council-tax-a-plain-english-guide-to-council-tax/paying-the-right-level-of-council-tax-a-plain-english-guide-to-council-tax
2.Council Tax: who has to paywww.gov.uk/council-tax/who-has-to-pay
3.Council Tax: second homes and empty propertieswww.gov.uk/council-tax/second-homes-and-empty-properties
4.Council Tax discounts, disregards, exemptions and reductions (Wales)www.gov.wales/council-tax-discounts-disregards-exemptions-and-reductions
5.Council Tax discounts, exemptions and reductions (mygov.scot)www.mygov.scot/council-tax/discounts-exemptions-and-reductions
6.Council Tax (Exempt Dwellings) Order 1992, article 3www.legislation.gov.uk/uksi/1992/558/article/3

Checked against GOV.UK on 6 October 2026

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