Some dwellings are exempt from Council Tax. Below are examples of some of the classes of exempt property (this is not the complete list).A dwelling that is unoccupied may be exempt from Council Tax if:
- it is owned by a charity (exempt for up to six months)
- the previous occupier now lives in a nursing home, care home or hospital
- the previous occupier has moved to give or receive personal care
- the previous occupier is in detention
- it has been repossessed under a mortgage
- it is prevented in law from being occupied
- it is the responsibility of a trustee in bankruptcy
- it is awaiting occupation by a minister of religion
- the previous occupier is deceased (exempt for up to six months after probate is granted)
- it cannot be let separately from a main dwelling (e.g. granny flats)
A dwelling that is occupied may be exempt from Council Tax if:
- all the residents are students
- all the residents are severely mentally impaired
- all the residents are under 18 years old
- it is an annexe that is occupied by an elderly or disabled relative of the occupier of the main dwelling
Full details of all exempt classes are available from the Revenues Section.
Single Person Discount For Council Tax billing purposes, a person is classed as a resident of a dwelling if they are aged 18 or over and that address is their main home. If you live on your own you may be eligible to what is called a Single Person Discount which will reduce the bill that you pay by 25%.If somebody occupies more than one dwelling the Council will ask for further information in order to decide where somebody has their main residence, and if a Single Occupier Discount can be applied.
People who fall into certain groups are disregarded as residents when working out entitlement to a discount (ie they are not counted as residents).
If a dwelling is occupied by two or more residents and all but one of them can be disregarded then the dwelling is treated as though it has only one resident and the Council Tax bill will be reduced by 25%.
If all the adult residents of a dwelling can be disregarded, the dwelling is treated as though it has no residents and the Council Tax bill will be reduced by 50%.
The following groups are examples of disregarded persons:
- students, student nurses, apprentices and Youth Training trainees
- patients who live in a hospital or nursing home
- severely mentally impaired persons
- 18 and 19 year olds for whom child benefit is payable
- people in detention (except those in prison for non-payment of Council Tax or a fine)
- some carers or care workers
- members of religious communities
Unoccupied Property Discounts
Derbyshire Dales District Council has exercised its discretion to vary the discount applicable to properties that are not occupied as anyone’s main residence and that are not exempt from Council Tax in the following 3 cases:
- If a property is unoccupied and furnished (known as a "second home" for Council Tax purposes), then up until 31st March 2013 the Council Tax bill will be reduced by 10 per cent. From 1st April 2013, no discount will be given on second homes. The only exception is where a second home is required for job-related purposes, e.g. the property is provided by the occupier's employer, in which case a 50% discount may be granted.
- If a property is unoccupied and substantially unfurnished then, from 1st April 2013, a 100% discount will be allowed for the first 3 months that it is unoccupied and substantially unfurnished. After this 3 month period has expired, no discount will be granted. A property must be re-occupied continuously for more than 6 weeks before this discount can apply again.
- If a property is unoccupied and substantially unfurnished and either it requires (or is undergoing) major repairs work to render it habitable, or it is undergoing structural alterations, then a 100% discount will be allowed for the first 12 months it is in that state. After that time no discount will be granted.
There is a discount for annexes that are classed as separate dwellings that are occupied by a relative of the Council Taxpayer living in the main dwelling (a separate exemption from Council Tax already applies where the occupier of the annexe is an elderly or disabled relative of the Council Taxpayer of the main dwelling). A 50% discount, on top of any other discount already awarded, will apply to any annexe that qualifies for this relief.
Council Tax Support
For Council Tax payers on low incomes, help towards paying your Council Tax is available in the form of Council Tax Support. More information about Council Tax Support, including a quick ready reckoner for you to see if you may qualify for a full benefit calculator and an on-line claim form, can be found on the Benefits pages of our website.
Discretionary Reliefs and Discounts
The District Council does have a general discretion to award discounts if there are particularly good reasons for doing so. Such cases could possibly include where a property remains furnished after a fire or flooding but the property is uninhabitable and it would be unreasonable to continue to charge full Council Tax. Because the whole amount of any discretionary discounts have to be funded by the district council (even though the district council only keeps around 12% of all Council Tax collected), any discounts awarded will need to be approved by a committee of elected members.
Further information can be found in the Council Tax Discretionary Relief Policy [PDF 470KB] This policy includes details of a discount for care leavers. Please be aware that this discount does not apply to any period prior to 1st April 2019 (the date from which it was introduced). Therefore the earliest financial year in respect of which an award can be made to care leavers is 2019/20.
If you think you may be entitled to a discount, please contact the Revenues Section at
I have a discount and my circumstances have changed
If your bill indicates that a discount has been allowed, you must tell the Revenues Section within 21 days of any change of circumstances which affects your entitlement. If you fail to do so you may be required to pay a fixed penalty.
If you, or someone who lives with you
- needs a room, or an extra bathroom or kitchen in your property
- to meet special needs arising from a disability,
- or you need to use a wheelchair in your property then you may be entitled to a reduced Council Tax bill.
The bill may be reduced to that of a dwelling in the band immediately below the band shown on the valuation list (if the dwelling is in Band A, the reduced charge is calculated as five ninths of a Band D charge).
These reductions ensure that disabled people do not pay more Council Tax on account of space needed because of a disability.
Further information is available from the Revenues Section (Telephone 01629 818222 Option 4).