Exemptions
Some properties are exempt from Council Tax. This table lists the types of property that are exempt.
|
Class |
Description |
|---|---|
| B | Unoccupied property owned by a registered charity |
| D |
Empty as liable person being in prison or detained in hospital |
| E | Empty property previously occupied by a person now residing in a care home, hospital or hostel |
| F | Liable person deceased |
| G | Occupation prohibited by law |
| H | Held for Minister of religion |
| I | Person living elsewhere to receive personal care |
| J | Person living elsewhere to provide personal care |
| K | Left empty by a student |
| L | Mortgagee in possession |
| M | Students’ halls of residence |
| N | Occupied only by students or students and their non-British spouses or dependants |
| O | UK armed forces accommodation |
| P | Visiting forces accommodation |
| Q | Liable person is a trustee in bankruptcy |
| R | Unoccupied caravan pitch or boat mooring |
| S | Occupied by under 18 year olds only |
| T | Unoccupied annexe |
| U | Occupied by severely mentally impaired persons only |
| V | Property which is the main residence of a person with diplomatic privilege or immunity |
| W | Annexe occupied by dependant relative |
Students
If you are in full time education, you are exempt from paying Council Tax. To qualify you must be:
- a student (including student nurses), apprentice or youth trainee
- on a one year course or more
- studying, training or working as part of your course for at least 21 hours a week
You will need to provide:
- your student number
- your university course
- a Certificate of Student Status (provided by your university)
Students from Hertfordshire University can request that a certificate is sent to the Council upon enrolment. Further details can be found on the Ask Herts website.
Non-students in the property
If you live in a property with anyone who is not a student, a Council Tax bill will be sent to the property. Non-students are required to pay Council Tax and will be responsible for payment. If you are the only non-student living in the property, you can apply for a discount.