Council tax discounts and exemptions

Single person's discount

You're entitled to 25 per cent off your council tax bill if you live on your own or if all the people you live with are under 18.

Apply for single person's discount

Disabled person's discount

You may be entitled to a council tax discount if you or someone who lives with you (adult or child) has a disability and you have special facilities in your home.

Apply for a disabled person's discount

Discounts for people who aren't counted for council tax

You may be entitled to a discount because you or others who are living with you aren't counted when calculating the amount of the council tax due. If everyone who lives in the household aren't counted, then a further discount or exemption may be due.

Carers

You're a carer if you provide care for at least 35 hours a week to another person who lives with you who isn't your partner, spouse or child (under 18).

The person you're caring for must be entitled to one of the following benefits:

  • Attendance Allowance
  • Disability Living Allowance (middle or higher rate care component)
  • Disablement pension (highest rate)

Submit a General Enquiry

Care workers

You're a care worker if you're employed to provide care or support for someone for at least 24 hours a week, paid no more than £44 a week and live in premises provided by your employer to help you perform your work.

You must be employed by one of the following organisations or employed by the person you care for but have been introduced to them by one of the following organisations:

  • Plymouth City Council
  • The Government
  • A charitable organisation

Submit a General Enquiry

Care leavers

You’re a care leaver if:

  • You are a Plymouth Care Leaver
  • You are living in Plymouth
  • You are under 25 yrs old

Apply for care leavers discount

Students

You're a student if you're:

  • attending a university or college course which lasts at least one academic year, takes at least 24 weeks a year and involves at least 21 hours of study a week when in attendance
  • under 20 years of age, studying for more than three months and at least 12 hours a week for a qualification up to A Level (if you leave after 1 May, we will not count you until the following 1 November)
  • a student nurse on a university course
  • a foreign language assistant registered with the Central Bureau for Educational Visits and Exchanges
  • a non-British spouse or dependant of a student and you are prevented by the terms of UK entry from taking paid employment or from claiming benefits

Apply for student discount or exemption

Visit our council tax for student housing page for more information.

18 year olds still at school

You're 18 and still at school if you're in full-time education and a parent is still receiving child benefit.

Submit a General Enquiry

Apprentices

You're an apprentice if you're employed to learn a trade which leads to a qualification recognised by the Qualifications and Curriculum Authority and earn no more than £195 a week.

Submit a General Enquiry

Severely mentally impaired

You're severely mentally impaired if it's been confirmed by a doctor and you are entitled (though not necessarily in receipt of) one of the following benefits:

  • Incapacity Benefit
  • Employment Support Allowance
  • Attendance Allowance
  • Severe Disablement Allowance
  • Disability Living Allowance (higher or middle rate care component)
  • Working Tax Credit (disability element)
  • An unemployability supplement
  • Attendance Allowance at one of the four rates payable with disablement benefit or war disablement pension
  • An unemployability supplement payable with war disablement pension
  • Income Support (disability premium)
  • Personal independence payment (standard or enhanced daily living component)
  • Universal Credit - Limited capability for work and work-related activity element

Apply for SMI discount

Visiting Forces

A property is exempt from Council Tax if the person who would otherwise have been liable is either of the following:

member of a visiting force from a country to which the Visiting Forces Act 1952 applies a member of a civilian component of the force.

A dependant of a member is also exempt, providing that the dependant is neither a British citizen nor ordinarily resident in the United Kingdom.

To apply please use you general enquiry form. You need to confirm which country you are visiting from and send one of the following items with your application:

a certificate issued under Section 11 of the Visiting Forces Act 1952

written confirmation from the relevant defence organisation.

 

Submit a General Enquiry

Discounts aren't given automatically, we may ask you for proof or inspect your home. You still need to pay your council tax whilst applying for a discount but if you're entitled to a discount we'll give you a refund. Submit a general enquiry below if you want to appeal a decision or cancel a discount you're receiving. If you want to appeal a decision about a discount you've been given please put this in writing and send it to Revenues and Benefits, Plymouth City Council, PO Box 293, Plymouth PL5 9BZ.

Submit a General Enquiry

Council Tax Support

Council Tax Support is a local means tested scheme for people on low incomes to help them pay their council tax. Any owner-occupier or tenant aged 18 or over who is legally responsible for the council tax can claim Council Tax Support.

Visit our Council Tax Support page for further information.

Exemptions

There may be a period where you don't pay council tax on the following properties:

  • Halls of residence if they're occupied by students and owned or managed by an educational establishment
  • Homes occupied entirely by full time students
  • >Home owned by the Ministry of Defence or UK armed forces
  • Home occupied by visiting forces
  • Home occupied by people under the age of 18
  • Home occupied by a severely mentally impaired person
  • Home occupied by a non-British diplomat
  • An annex occupied by a dependant relative if it's self-contained, forms part of another home and is occupied by a relative who is over 65-years old, disabled or severely mentally impaired
  • Homes left empty by a prisoner and no-one else lives in it
  • Homes left empty by a patient living in a hospital, nursing home or care home and they have no plans to move back
  • Homes left empty by a person who's died: exempt for as long as it remains unoccupied and until probate is granted, and for up to six months after that date as long as the property remains unoccupied and has not been sold or transferred to someone else.
  • Occupation prohibited by law
  • Empty homes which are used by a minister of religion
  • Homes left empty by a person receiving care and no-one else lives in it
  • Homes left empty by a person providing care and no one else lives in it
  • Homes left empty by a student
  • Repossessed homes
  • Homes left empty by a bankrupt
  • Empty caravan pitches or moorings (for as long as the pitch or mooring is empty)
  • Empty annexes that can't be let separately because it's part of the main home or because of planning restriction (often applies to granny flats)
  • Empty homes owned by a charity (for up to six months from the date it was last occupied by the charity)
  • Halls of residence if they're occupied by students and owned or managed by an educational establishment
  • Homes occupied entirely by full time students
  • >Home owned by the Ministry of Defence or UK armed forces
  • Home occupied by visiting forces
  • Home occupied by people under the age of 18
  • Home occupied by a severely mentally impaired person
  • Home occupied by a non-British diplomat
  • An annex occupied by a dependant relative if it's self-contained, forms part of another home and is occupied by a relative who is over 65-years old, disabled or severely mentally impaired

Empty homes

We'll make the following charges if the property stays empty:

  • No charge for up to one month, the property must be occupied for a period of six weeks before this discount can be applied again. after one month, full charge
  • After two years, full charge plus 100 per cent (200% bill)
  • After five years, full charge plus 200 per cent (300% bill)
  • Empty and furnished full charge from the date the property became empty
  • No discount other than one month empty and unfurnished discount (if applicable)

See our empty homes page for information and advice.