Income support where the applicable amount includes a disability premium owing to incapacity to work.

Personal Independence Payment (Daily Living Component).

The highest or middle rate of the care component of a Disability Living Allowance.

The person must be entitled to, one of the following benefits:.

The regulations define a severely mentally impaired person as having a severe impairment of intelligence and social functioning (however caused), which appears to be permanent.Ī Registered Medical Practitioner, for example, a doctor or consultant, must sign a certificate confirming that the person is severely mentally impaired In order to be classed as SMI both parts 1 & 2 below must be satisfied:

Severely mentally impaired Qualifying criteriaĪ property occupied only by a person or persons who are severely mentally impaired and, who would, without the exemption, have to pay Council Tax. This can be any type of property, for example, a private dwelling or a care home.

Under 18s Qualifying criteriaĪ property occupied only by a person or persons aged less than 18 years old. Owned by visiting forces Qualifying criteriaĪ property where the person is a member of a visiting force within the meaning of the Visiting Forces Act 1952. School or college leavers who leave after 30 April of an academic year.a person under the age of 20 undertaking a qualifying course of education.any person who is enrolled in a full-time course of education at a prescribed educational establishment (a full time course is defined as 21 hours a week for 24 weeks in either an academic or calendar year).Occupied only by one or more students as term time accommodation.Occupied by one or more residents, all of whom are students or.Student halls of residence Qualifying criteriaĪ property that is a hall of residence provided mainly for students.Īpply for a Council Tax exemption Timescales people with diplomatic privilege or immunity.The following properties are exempt when they are occupied:

What is the meaning of occupied