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e-Billing Discounts & Exemptions



Sole resident


All but one resident ignored ("disregarded") *


All residents ignored *


Sole resident ignored *


Property furnished but unoccupied


* For further details about persons ignored when calculating entitlement to discount please see Explanatory Notes



 Property unoccupied for less than 6 months and owned by a charity
 D  Left unoccupied by someone who is in prison/detention 
 E  Left unoccupied by someone who is in hospital/home
 F  Left unoccupied by someone who has died
 G  Property where occupation is prohibited by law
 H  Property awaiting occupation by a  minister of religion 
 I  Unoccupied property where someone is receiving care elsewhere, other than a hospital or home
 J  Unoccupied property where someone is providing care elsewhere
 K  Left empty by a student owner
 L  Property has been repossessed
 M  Student halls of residence
 N  Property occupied only by students, their non-British spouses or certain school/college leavers
 O  Armed forces barracks
 P  Person liable is a member of a visiting force
 Q  Unoccupied property where person liable is a bankrupt's trustee
 R  Unoccupied caravan pitch or boat mooring
 S  Property occupied only by persons under 18 years old
 T  Unoccupied property which cannot be let separately from another domestic property because of planning controls
 U  Property occupied only by severely mentally impaired persons who would otherwise be liable to pay council tax
 V  Property occupied by diplomats who would otherwise be liable to pay council tax
 W  Self contained annex/flat occupied by elderly/disabled relatives of those living in rest of the property