Answers · UK 2025/26

Who is exempt or disregarded for council tax?

Full-time students, under-18s, apprentices on low pay, live-in carers and people who are severely mentally impaired are disregarded, meaning they are not counted when working out council tax. If everyone in a home is disregarded, the bill can be cut by 50% or reduced to nothing.

Last updated: 7 June 2026Last reviewed: 7 June 2026How we verify

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Council tax assumes two adults live in a property, but some people are disregarded, meaning they are not counted as resident adults when the bill is worked out. The main groups who are disregarded include full-time students, student nurses, apprentices and youth trainees on low pay, people aged under 18, 18 and 19-year-olds in full-time education, live-in carers who are not the partner of the person they care for, people who are severely mentally impaired, and certain people in detention. If a property is occupied only by people who are all disregarded, you can often get a 50% reduction, and homes occupied solely by full-time students or solely by people who are severely mentally impaired can be completely exempt, paying no council tax at all. Where one adult is counted and everyone else is disregarded, the household qualifies for the 25% single person discount. Separately, some properties themselves are exempt regardless of who lives there, such as a home left empty because the occupant has died, has moved into care, or is a property occupied only by students. To benefit you must apply to your local council and usually provide evidence, such as a student certificate from the university or a doctor's confirmation for severe mental impairment. The rules are administered locally, so the exact process varies, but the categories of disregarded person are set nationally. Failing to report a change that ends your discount can result in penalties. Use a council tax calculator to estimate your bill for your band, then apply any discount or exemption you qualify for.