Overview

• Households made up entirely of full-time students do not pay council tax, with full-time generally defined as courses lasting at least a year and involving 21 or more study hours per week.
• People meeting the severe mental impairment criteria can receive up to a full discount when certified by a medical professional and supported by qualifying benefit evidence.
• A 100% discount applies for severely mentally impaired residents living alone or only with other SMI residents or full-time students, while a 50% discount can apply if all other adults are disregarded.
• Low-income households can apply to their local authority for council tax reduction that may cut bills by up to 100%, with eligibility set locally and assessed on income, savings, dependents and who else lives in the home.
• Certain groups are treated as ‘disregarded’ for charging, including students, under-18s, some apprentices, student nurses, foreign language assistants, specified live-in carers and diplomats, but applications must still be made to the council.