Other discounts and exemptions

If you or someone living with you is an apprentice, and without them there is only one adult living in your home, you can apply for a 25% discount on your council tax.

A person is an apprentice regardless of age if they meet the following criteria:

• they are employed to learn a trade, a business, a profession or a vocation
• they are receiving training leading to a qualification accredited by the Qualifications and Curriculum Authority
• they get a salary or allowance (or both), which are in total less than £195 gross a week (before deductions – we don't count bonuses and overtime)
• they can expect to earn substantially more when they are qualified.

Apply for an apprentice discount

Youth trainees

If someone living in your property is a youth trainee, and without them there is only one adult living in your home, you can apply for a 25% discount on your council tax.

A youth trainee is someone who:

• is under 25 years old
• is training under an individual training plan funded by the Skills Funding Agency or Young People's Learning Agency.

Youth Credit, Options, Future and Next Step trainees are also eligible if they meet the above criteria.

If you think this discount may apply to you, contact us.

Properties owned by the Secretary of State for Defence held for the purposes of UK armed forces housing are exempt from council tax.

This can include barracks and housing on military bases as well as married quarters and any other property, wherever located, and can be occupied or empty.

If you think this exemption may apply to you, contact us.

Visiting forces

You don't have to pay council tax for the property you are living in if at least one person who would normally be responsible for paying is a member of a visiting force.

If a member of a visiting force lives with you but would not be responsible for paying council tax, you can apply for a 25% discount.

A person is classed as a member of a visiting force if they are:

• a member of that force or a member of a civilian component of the force
• a dependant of a member, if the dependant is not a British citizen or normally resident in the UK.

If you think this discount or exemption may apply to you, contact us.

If you are a care worker or a home carer, you may be able to pay less council tax.

Apply for a care provider discount

Who is a home carer?

A home carer is someone who:

• lives with the person they care for
• provides care for an average of at least 35 hours a week
• is not caring for their husband, wife, or partner; and
• is not a parent caring for a child under 18.

The person you care for must be getting one of these benefits:

• higher or lower rate of Attendance Allowance
• higher or middle rate of care component of Disability Living Allowance
• the daily living component of Personal Independence Payment
• an increase in the rate of Disablement Pension; or
• an increase in Constant Attendance Allowance
• Armed Forces Independence Payment – any amount.

Who is a care worker?

A care worker is someone who:

• provides care or support on behalf of a relevant body, or was introduced to and employed by the person they care for through a relevant body (a relevant body is a local authority, central government or a charity)
• is employed to provide this care for at least 24 hours a week
• is paid £44 or less per week; and
• lives in the property provided by their employer or the relevant body to carry out the work.

If you've left your home to look after someone

If you have a property of your own and you leave it unoccupied when you move to look after someone, you may not have to pay council tax.

It doesn't matter if you leave furniture in the property, but you must have moved out and made your permanent home with the person you are caring for.

If you've left your home to receive care

If you have a property of your own and you leave it unoccupied when you move to receive care, you may not have to pay council tax.

It doesn't matter if you leave furniture in the property, but you must have moved out and made your permanent home in the place you are receiving care.

If someone living in your property moves into a care home, a nursing home or hospital, and without them there is only one adult living in your home, you can apply for a 25% discount on your council tax.

Apply for a discount if you’ve moved somewhere else to receive care

Apply for a care home or hospital discount or exemption

If you don't qualify for an exemption

If your income is low, you may be able to apply for Council Tax Support.

You may get an exemption for a property if it is:

• unoccupied and has been for less than six months
• owned by a charity or charitable organisation; and
• was last used for the purpose of a charity or charitable organisation.

Apply for an exemption for an unoccupied property owned by a charity

A property is exempt, meaning you don't have to pay council tax, if at least one person who would normally be responsible for paying has diplomatic, commonwealth or consular privilege or immunity.

If a diplomat lives with you but would not be responsible for paying council tax, you can apply for a 25% discount.

If you think a diplomat discount or exemption applies to you, contact us.

Members of international headquarters and defence organisations

If someone living with you is a member or a dependant of a member of certain international headquarters or defence organisations, you may get a council tax discount or not have to pay at all.

The person must not be a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen, a British protected person or a permanent resident in the UK.

If you think this discount or exemption may apply to you, contact us.

It is the owner and not the residents of these types of property who are usually responsible for paying the council tax.

The person responsible for paying the bill can claim a discount if the main or only purpose of the property is to provide housing for people of no fixed abode and no settled way of life.

The property must be

• not in self-contained sets of premises
• for people of no fixed abode; and
• under licences to occupy and not tenancies.

If you think this discount may apply to you, contact us.

Kent County Council will fund the Council Tax payments for young people aged 18 years old up to their 21st birthday, aged 18 to 20 inclusive, who have been in Kent Local Authority Care and are eligible for a Kent Care Leavers Service. Only those young people who are named on a tenancy agreement and Council Tax bill, can access this payment.  See Kent County Council’s website for more information on their offer of support.

From their 21st birthday up to their 25th birthday the relevant care leaver, if in receipt of Council Tax Support (CTS), will automatically receive 100% support for the period of their entitlement to CTS.

If you are a member of a religious community and apart from you there is only one adult living in your home, you can apply for a 25% discount on your council tax.

A person is a member of a religious community if:

• the main occupation of the religious community consists of prayer, contemplation, education, the relief of suffering, or a range of these; and
• they have no income or capital of their own (with the exception of any occupational pension due to former employment) and is dependent on the religious community for their material needs.

If you think this discount may apply to you, contact us.

If someone living in your property goes into prison or is detained and without them there is only one adult living in your home, you can apply for a 25% discount on your council tax.

If a property is left empty because the person who used to live there has gone into prison or is detained, you can apply for an exemption (which means you don't have to pay council tax for the property).

This includes people who are:

• in a prison, hospital or any other place under the order of any UK court or an Armed Forces standing Civilian Court
• detained under the Immigration or Mental Health Acts.

Apply for a discount or exemption for someone in prison or detained

You can't have a discount or exemption if the person is in prison for not paying council tax or a fine.

Dependant relative living in an annexe

An annexe will be exempt, meaning you don’t have to pay council tax, if it is separately banded but forms part of another property and a dependant relative is living in it as their main or only home.

A relative is classed as dependant if they are:

• over the age of 65
• substantially or permanently disabled; or
• severely mentally impaired.

Unoccupied annexe that can’t be let separately

You will not have to pay council tax if the property:

• is unoccupied (there is no-one living in it)
• forms part of a single property
• can not be let separately from the property without a breach of planning control.

Annexe occupied by students or people under the age of 18

An annexe occupied only by full-time students or people under the age of 18 will be exempt.

When is a discount possible?

You may get a 50% discount on the council tax bill for an annexe if:

• the annexe forms part of a single property which includes at least one other property; and
• the annexe is being used as part of the main home by the person responsible for paying council tax.

Discount for relatives living in an annexe

If you live in an annexe you may get a 50% discount on your council tax bill if you are a relative (not a dependant relative) of the person who is responsible for paying the council tax on the main property.

To get this discount, the annexe must:

• form part of a single property
• be occupied by a relative of the person who is responsible for paying the council tax on the main property
• be the main or only home of the person living in it.

If you think you may qualify for a discount or exemption, contact us.

The government has set out guidelines to help protect council tax payers whose bills might have increased as a result of helping out under the Homes for Ukraine scheme. This applies to all Ukrainian refugees who have permission to enter or to stay in the UK, granted under the government's Homes for Ukraine Scheme.

If any of the following discounts or exemptions apply to you, please send the names of the refugees, the date they moved in and evidence that they have permission to stay in the UK to council.tax@service.dover.gov.uk

25% single person discount

If you are the only adult aged 18 or over living in your property and are receiving the 25% single person discount and you share your home with a Ukrainian refugee(s) you will continue to receive a 25% discount.

Occupied properties that are exempt

If you are receiving an exemption for one of the reasons below and you share your home with a Ukrainian refugee(s) you will continue to receive the exemption.

• Class N - occupied only by students
• Class S - occupied only by people under 18
• Class U - occupied only by people who are severely mentally impaired.

Empty properties that are exempt

If you are receiving an exemption for one of the reasons below and you let your property to a Ukrainian refugee(s) you will continue to receive the exemption.

• Class B - owned by a charity that is unoccupied for less than six months
• Class D - left empty by someone who is in prison or detained
• Class E - left empty by someone who has moved into a hospital or care home
• Class F - left empty where the former owner has died and awaiting probate
• Class H - awaiting occupation by a minister of religion
• Class I - left empty by someone who is living elsewhere to receive care
• Class J - left empty by someone who has moved out to provide care
• Class K - owned by a student and unoccupied
• Class L - repossessed property
• Class Q - left empty by bankrupt individual
• Class T - unoccupied property forming part of a property (annexe) which cannot be let separately.

Unoccupied furnished or unfurnished properties where the full rate of council tax is being paid

If you are paying the full rate of council tax for an empty property and you let your property to a Ukrainian refugee(s), the council tax charge will be reduced by 50%.

Please provide the names of the refugees, the date they moved in and evidence that they have permission to stay in the UK under the scheme to council.tax@service.dover.gov.uk

Council tax regulations require us to issue bills in the name of the residents and therefore the refugee will be responsible to pay the 50% council tax bill.

In some cases the sponsor may wish to make payment on their behalf but the bill will remain in the name of the occupier, who could also make a claim for support.

Claim Council Tax Support

If you share or have let a property to a Ukrainian refugee, please provide the address of the property, names of the refugees and date that they moved in to council.tax@service.dover.gov.uk

Please also provide any documentation you have to support that they have permission to enter or to stay in the UK granted under the government's Homes for Ukraine Scheme.

If you are receiving Child Benefit for someone who is:

• living with you
• aged over 18
• in full-time education

and you are the only other adult living in the property, you can apply for a 25% discount on your council tax.

The person you are receiving Child Benefit for must be studying a full-time course of further (not higher) education, lasting at least three months. It must involve at least 12 hours a week of instruction, tuition and supervised study.

Apply for an under 20 in full-time education discount

People under the age of 18 do not need to pay council tax.

You will not need to pay council tax if everyone living in your property is under the age of 18. Contact us if this applies to you.

If there is only one person over the age of 18 living in a property, you can apply for a discount.

Apply for a single person discount.

From 1 April 2024, we made the decision to remove the discount previously awarded for properties undergoing structural alteration and/or major repair.

The 100% discount is no longer awarded for new applications received on or after 1 April 2024.

If everyone living in a property is severely mentally impaired you can apply for an exemption, meaning you don't have to pay council tax for the property.

If someone living with you is severely mentally impaired and there are no other adults in your home, you can apply for a 25% discount on your council tax.

To get this discount or exemption the person must be entitled to one of the following benefits:

• Attendance Allowance
• Constant Attendance Allowance
• the high or mid rate care component of Disability Living Allowance (DLA)
• an increase in the rate of Disablement Pension
• Incapacity Benefit
• Employment and Support Allowance
• Income Support (which includes a disability premium)
• the daily living component of Personal Independence Payment (PIP)
• Severe Disablement Allowance
• Unemployability Supplement
• Unemployability Allowance
• Universal Credit (that includes an element for limited capability for work or limited capability for work and work related activity)

Apply for an SMI council tax reduction

To apply you will need to download and complete the form above. You will need to give the certificate part of the form to the person's medical practitioner for them to complete. Then send the completed form, certificate and proof of benefit to the address on the form.

We will use the information the doctor gives us only to process your application for a discount or exemption.

Some unoccupied properties are exempt, which means no-one has to pay council tax for the property.

You do not have to pay council tax on a property if it is:

• owned by a charity and was last occupied for charitable purposes
• left empty by someone who is in prison or detained
• left empty by someone who has moved into a hospital or care home
• an annexe to an occupied building
• awaiting grant of probate after the death of the owner
• forbidden by law to live there
• awaiting to be occupied by a minister of religion
• left empty by someone who has moved to receive personal care somewhere other than a hospital or care home
• left empty by someone who has moved to provide personal care to another person
• if you're a qualifying student who owns or rents a property and you've been a student the whole time since you last lived there
• repossessed by a mortgagee (a bank, building society etc)
• the responsibility of a bankrupt's trustees
• a pitch for a caravan or a mooring for a boat, which is not currently occupied by a caravan or boat.

If you think an exemption applies to your property, contact us.