Council Tax Discounts

The Council Tax change is based on two or more adult’s, aged 18 or over resident in the property. If you are the only adult resident, or the other adults in the property are disregarded, you are entitled to a 25% discount

Apply Online

We can reduce your Council Tax bill if a disabled adult or child lives in your property.

The Council Tax for the property will be charged at the rate equivalent to the band below it. For example, if the property is a band C then the council tax payable will be at a band B rate. 

The person must be substantially and permanently disabled, either by illness, injury, congenital deformity or otherwise and the property must have at least one of the following:

• An extra bathroom or kitchen that is essential for the disabled person’s needs
• A room that is mainly used by the disabled person and is essential for their needs and is
  not a bathroom, a kitchen or toilet
• Extra space inside the property for the essential use of a wheelchair by a disabled person indoors.

We may need to visit your property, or require medical evidence to allow your application to be processed

Apply Online

Disabled Person Reduction Scheme - Printable version

An 'annexe' is defined in council tax regulations as a dwelling which forms part of a single property which includes another dwelling and which may not be let separately from that other dwelling without a breach of planning controls 

If you are liable for Council Tax because you have an Annexe, in addition to your main property, you may be entitled to a discount in certain circumstances.

A discount of 50% applies to annexes which are:

• occupied by relatives, who are under the age of 65, of the person liable to pay the council tax of the main property (if the occupiers are over the age of 65, then a Class W exemption may be applicable); or
• unoccupied as the person living in the main property is using the annexe as part of their main home

Apply Online

Family Annexe Discount - Printable version

If the Annexe is occupied by relatives over the age of 65, or are under 65, but severely mentally impaired, or substantially and permanently disabled, you may be entitled to a Class W exemption. Please visit our Exemptions page for further information on this.

If you live in job-related accommodation, but you are also liable for Council Tax at another property, you may be eligible for a 50% discount on your Council Tax.

The discount is granted on the job-related property and meets one of the following criteria:

• It is necessary for the proper performance of the duties of the employment that the employee should reside in that dwelling.
• The dwelling is provided for the better performance of the duties of the employment, and it is one of the kinds of employment where it is normal for employers to provide dwellings to employees, e.g. publicans, clergymen, etc.
• There is a special threat to the employee’s security and the employee resides in the dwelling as part of special security arrangements.

Please note: The online form will ask you to attach a section of your contract of employment. This will only need to be the section that states you are required to live at the job related property.

Apply Online

Job Related Discount - Printable version

If you are an apprentice, you may be disregarded for Council Tax purposes.

To qualify:

• You must not be paid more than £195 a week
• You must be undertaking a course which leads to a qualification accredited by a body recognised by the Office of Qualifications and Examinations Regulation (Ofqual) or the Scottish Vocational Education Council (SVEC)

To consider your application, you will need to provide:

• 5 weekly or 2 monthly payslips;
• a letter or certificate from your employer; and
• a letter or certificate from your college

Apply Online

Apprentice disregard discount - Printable version

Carers

If you live with and care for someone with a disability (who is not your spouse, partner or child under the age of 18), you may be disregarded for Council Tax purposes.

To qualify:

• You must be providing care for, on average, for at least 35 hours per week;

And the person being cared for must be in receipt of one of the following:

• An attendance allowance.
• the highest or middle rate of the care section of a disability living allowance.
• higher rate personal independence payments.
• an increase in the rate of disablement pension where constant attendance is needed.
• an increase in constant attendance allowance under war pension provisions.
• the standard or enhanced rate of the daily living component of personal independence payment.
• armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011

Please note, you will need to provide evidence of receipt of the relevant benefit.

Care Workers

If you live with and care for someone, you may be disregarded for Council Tax purposes if:

• You provide care through a charity or local authority;
• You are employed to do so, for at least 24 hours per week; and
• You are paid no more than £44 per week.

Apply Online

Carers and Care Workers Disregard application - Printable version

You may be disregarded for Council Tax purposes, if you are a member of a religious community, with the principal occupation which consists of:

• prayer
• contemplation
• education
• the relief of suffering
• or any combination of the above; and
• have no income or capital of your own (disregarding any income by way of a pension in respect of former employment) and
• are dependent on the community to provide for your material needs.

Apply Online

Members of certain religious communities application - Printable version

If you are a member, or are a dependent of a member of an organisation designated by Section 1 of the International Headquarters and Defence Organisation Act 1952, you may be disregarded for Council Tax purposes.

To apply please email revenue@midsussex.gov.uk

If you have a "relevant association" within the meaning of the Visiting Forces Act 1952, you may be disregarded for Council Tax purposes.

To apply please email revenue@midsussex.gov.uk

If you are an adult spouse or dependant of a student, you may be disregarded for Council Tax purposes if;

• Your spouse or dependant is not a British citizen and can’t get paid employment due to immigration regulations
• Claiming benefits whilst in the UK. 

If you wish to apply for this discount, please contact us at revenue@midsussex.gov.uk.

If there is an adult who normally lives in your property with you, and they have been held on remand, are in prison or are otherwise legally detained, they may be disregarded for Council Tax purposes.

This doesn't include people imprisoned for non-payment of Council Tax or a fine.

Apply Online

Persons held in Prison or Legal Detention disregard application - Printable version

If you usually live alone, and have been held on remand, are in prison or are otherwise legally detained you may be entitled to a Class D exemption.

If one of the residents in the property are deemed to have become a permanent resident in a hospital or have permanently moved into a care home, they may be disregarded for Council Tax purposes.

Apply Online

Resident in a care home, hospital or hostel application - Printable version

If the sole resident of a property has moved into a hospital or care home, you may be entitled to a Class E exemption.

If one of the residents in the property suffers from permanent severe impairment of intelligence and social functioning, e.g. Alzheimer's Disease, and if they are in receipt of one of the following benefits (evidence will be required):

• Incapacity benefit or Employment Support Allowance
• Attendance allowance
• Severe disablement allowance
• Unemployment supplement
• the highest or middle rate care component of a disability living allowance
• an increased rate of disablement pension for constant attendance
• Disability working allowance (but only if entitlement is because of prior receipt of incapacity benefit or severe disablement allowance)
• Constant attendance allowance payable under the industrial injuries or war pension schemes
• Unemployability allowance payable under the industrial injuries or war pension schemes
• Income support which includes a disability premium on grounds which include incapacity to work
• Retirement Pension where the person concerned would have qualified for one of the above except that they are over pensionable age
• Universal Credit (limited capability for work must be included)
• Standard or enhanced rate of the daily living component of PIP.

And

They can provide a certificate from their doctor or medical practitioner with knowledge of their illness, confirming they are severely mentally impaired. They may be disregarded for Council Tax purposes.

Severely Mentally Impaired People - Download the Print version

If the only adult resident in the property is classed as severely mentally impaired, based on the criteria above, they may be entitled to a Class U exemption.

Full time student

If you or another adult member of your household are classed as a student, you may be disregarded for Council Tax purposes for the duration of your course.

To qualify as a full-time student, you must be:

• Studying a full time or qualifying course of education at university, polytechnic or college. It must last for at least one academic year. It must involve at least 21 hours study per week during term time, for at least 24 weeks per year.

To qualify as a student under 20, you must be:

• Under the age of 20 and
• studying for more than 3 months for at least 12 hours per week. Includes anything up to A level, ONC or OND standard. Correspondence courses, evening classes, day release, or courses taken due to your job aren’t included. 

Please note, if this criterion is met, the disregard will remain applicable until 1st November of the year you end the course, providing the course ends between 30 April to 1 November.

To be qualify as an EU Student, you must be:

• A Foreign Language Assistant, as long as you are registered with the Central Bureau for Educational Visits and Exchanges.
• Living in England and Wales as your main residence and taking a full time course of education with an educational establishment situated in a Member State of the European Union.

If the only adult resident in the property is classed as a student, based on the criteria above, they may be entitled to a Class N exemption.

Apply Online

Full Time Student Discount application - Printable version

Under 20 Student Discount application- Printable version

EU Student Discount application- Printable version

You will be required to provide a certificate from your school or college for your application to be considered.

Student Nurse

To qualify as a student nurse, you must be:

• Attending a course that will lead to first registration on the Register maintained under section 10 of the Nurses, Midwives and Health Visitors Act 1979.
• Studying at a college of nursing and midwifery or a college of health

Apply online

Youth Trainees and school leavers

If a member of your household is classed as a Youth Trainee or a school leaver, you may be disregarded for Council Tax purposes for the duration of your course

To qualify as a Youth Trainee, you must:

• Be aged under 25
• Have an individual training plan funded by the Skills Funding Agency or the Young People’s Learning Agency

You will need to provide evidence from your training provider showing you qualify as a Youth Trainee

To qualify as a school leaver, you must be:

• 18 years old and have just left school or college, and someone is receiving Child Benefit for them

You will need to provide evidence of child benefit

To apply for either of the above disregards, please email revenue@midsussex.gov.uk