Exemptions - occupied properties

If your property falls into one of the categories below you may not have to pay Council Tax.

Occupied only by students

If all occupiers of a house are full-time students then they will be exempt from paying council tax. More information can be found on the Council Tax and students page.

Back to top

Occupied only by people who are Severely Mentally Impaired

Severely mentally impaired (SMI) refers to a person who has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent. This may include conditions such as Alzheimer’s disease and dementia.

For somebody to qualify as severely mentally impaired, we need a certificate from a doctor confirming the person meets the definition. We also need confirmation the person is entitled to one or more of the following:

  • Attendance Allowance or Constant Attendance Allowance
  • Care component of Disability Living Allowance
  • Daily living component of Personal Independence Payment
  • Universal Credit (including an element for limited capability for work and work-related activity)
  • Incapacity Benefit or Income Support with a disability premium
  • Working Tax Credit with a disability premium
  • Severe Disablement Allowance
  • Pension Credit or an increase in the rate of Disablement Pension where constant care is needed
  • Armed Forces Independence Payment

You must enclose evidence of entitlement to one of the benefits listed above. We will contact the person's doctor.

The form can be found by going to:

  • 'My Account' and clicking on 'Council Tax'
  • clicking on 'Apply for Council Tax discounts' 
  • opening the 'View Council Tax discount services' drop-down menu 
  • clicking on 'Apply for a reduction if you are severely mentally impaired or you have someone living with you that is' and enter your details

If you are applying on behalf of somebody else, please complete  Property occupied only by people who are Severely Mentally Impaired form (PDF, 34KB). We will need to contact the person’s doctor to confirm that they qualify so you should also send proof that you are authorised to deal with their affairs with the completed form.

Back to top

Occupied only by under 18s

This applies to properties where all the occupiers are under 18 years old.

To apply complete the Property occupied only by under 18s form (PDF, 24KB).

Enclose confirmation of the date of birth of each occupier.

Back to top

Occupied as the main residence of a person with diplomatic privileges or immunity

This applies if the property is the main UK residence of at least one person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964 (external link), the Commonwealth Secretariat Act 1966 (external link), the Consular Relations Act 1968 (external link) or the Commonwealth Countries and Republic of Ireland (Immunities and Privileges) Order 1985 (external link).

To apply complete the Main residence of a person with diplomatic privileges or immunity form (PDF, 24KB).

We will contact the Privileges Section of the Protocol Department of the Foreign and Commonwealth Office.

Back to top

Occupied by members of visiting forces

A property is exempt if any of the occupiers liable to pay Council Tax are members (or a dependant of a member) of a visiting force.

To apply email: council.tax@haringey.gov.uk

Confirm the property address and your contact details and include a certificate issued under section 11 of the Visiting Forces Act 1952 (external link).

Back to top

Living accommodation for UK Armed Forces

This applies to accommodation owned by the Secretary of State for Defence whether occupied or not. This includes barracks and other accommodation on military bases, including married quarters and any other dwellings.

The property must only be used as UK Armed Forces accommodation. 

To apply email: council.tax@haringey.gov.uk

Confirm the property address and your contact details.

Back to top

An occupied annexe

A property is exempt where all of the following apply:

  • it forms part of a single property including at least one other dwelling
  • it is occupied by a dependent relative who is any of the following:
    • aged 65 or over
    • severely mentally impaired
    • substantially and permanently disabled

To apply complete the Occupied annexe form (PDF, 25KB).

An enquiry officer may need to visit the property.

Back to top

Halls of residence

The accommodation must be owned or managed by:

  • a specific school, college or university
  • a charity

The accommodation should be provided mainly for students but part of the property may be used by staff or other people.

To apply email: council.tax@haringey.gov.uk

Confirm the property address, ownership/management details and your contact details as an enquiry officer may need to visit the property.

Back to top


Page last updated:

January 23, 2023