Discounts and exemptions for occupied properties

If your bill indicates that a Discount, Reduction or Exemption has been applied, you must tell the Council Tax Department of any changes in your circumstances which may affect your entitlement within 21 days. If your fail to do so, a penalty of £70 may be imposed.

Information about the available exemption and discount for occupied properties

Below is a list of the available discounts and exemptions when the property is occupied. If you are looking for discounts and exemptions for properties which are unoccupied, please go to Discounts and exemptions for unoccupied properties. 

If you apply for one of the discounts and exemptions, you must continue to pay your current bill until the decision for your application is confirmed.

If you wish to learn about additional reductions for those with physical disabilities. Please visit our Disabled Band Reduction webpage.

Discount and exemptions which are available for occupants who are:

Sole adult occupiers (Single Person Discount)

For details on Single Person Discount, please visit the dedicated webpage.

Students

For details on the discounts and exemptions available for students, please visit the dedicated webpage.

Severely mentally impaired (SMI)

A person is regarded as severely mentally impaired if they suffer from severe mental impairment of intelligence or social functioning which appears to be permanent. 

The person must be certified by a doctor as severely mentally impaired and be entitled to one of the following benefits: 

  • Personal independence payment (standard or enhanced daily living component) 
  • Disability Living Allowance (higher or middle-rate care component) 
  • Incapacity benefit  
  • Attendance Allowance  
  • Severe Disablement Allowance 
  • Increase in disablement pension (due to constant attendance being needed) 
  • Unemployability supplement or allowance 
  • Constant attendance allowance (payable under industrial injuries or war pensions schemes)  
  • Income support, which includes a disability premium 
  • Armed forces independence payment 
  • Disability working allowance (based on getting income support including disability premium) 
  • Universal credit (including an element for limited capability for work or limited capability for work and work-related activity) 

The property will be exempt if all the people living there meet the above criteria. If any occupants do not qualify, there may be a discount. 

How to apply 

To apply for the discount, you will need to: 

  • Download and complete the application form 
  • This form will need to be signed by a doctor and you must return the form with evidence of the qualifying benefit. 
  • Scan the completed application form using either a scanner or taking a picture of it using your mobile phone.  
  • To upload your application form and evidence, this should be sent to us by email at counciltax@milton-keynes.gov.uk   

Carers

You must meet the following criteria: 

  • resident within the same property as the person being cared for 
  • Provide care for at least 35 hours per week 
  • providing care to a person who receives any of the following benefits: 
    • Attendance Allowance (lower or higher rate) 
    • Disability Living Allowance care component (middle or higher rate) 
    • Personal Independence Payments daily living component (standard or enhanced) 
    • Armed Forces Independence payments 
    • An increase in the rate of Disablement Pension 
    • An increase in constant Attendance Allowance 

You cannot apply where the person being cared for is the spouse, partner, or child (under 18) of the carer. 

How to apply 

To apply for the discount, you will need to: 

  • Download and complete the application form 
  • Scan the completed application form using either a scanner or taking a picture of it using your mobile phone.  
  • To upload your application form and evidence, this should be sent to us by email at counciltax@milton-keynes.gov.uk   

A member of a religious community

Only members of religious communities are disregarded from Council Tax if their main work is: 

  • prayer 
  • contemplation 
  • the relief of suffering 
  • education 
  • or any combination of these areas 

The person must depend on the community for their material needs and have no income or savings. This will still apply if you receive income from a pension or pensions from a former job. 

We will require supporting documents confirming proof of membership and income.  

How to apply 

To apply for the discount, you will need to: 

  • Complete our online discount application form 
  • Submit any evidence to support your application through the application process. 
  • If you need to upload additional evidence, this can be emailed to counciltax@milton-keynes.gov.uk 

Diplomats and visiting forces

You are not liable to pay council tax if you are a Diplomat, Member of a visiting Armed Force or a dependant of a member, of certain international headquarters and defence organisations. 

To qualify for this discount, you must not: 

  • be a British Citizen; or 
  • be a permanent resident in the UK; or 
  • have another property in the UK which is their main residence. 

If another adult lives in your property who pays Council Tax they may qualify for a discount. 

You will need to provide the following documents to support your application: 

  • A letter from the bureau or a certificate issued under Section 11 of the Visiting Forces Act 1952; or  
  • TX19 from Foreign and Commonwealth Office for Diplomats 

How to apply 

To apply for the discount, you will need to: 

Nursing or care home patients

You will be eligible for a Council Tax discount if you permanently live in one of the following: 

  • residential care home 
  • nursing home 
  • mental care nursing home 
  • high care hostel 

The disregard applies to the care home where the person is resident, and not to the property where that person has moved from. 

Where all residents of a property are disregarded (e.g. where all the residents at a care home are receiving care) a 50% discount may be granted. 

You will need to provide written confirmation of the admission date from the hospital or home to support your application. 

How to apply 

To apply for the discount, you will need to: 

A resident of a hostel, night shelter or similar dwelling

If you're sole or main residence is a hostel or night shelter you will not normally need to pay Council Tax. 

You will be disregarded for Council tax purposes if your sole or main residence: 

  • currently provides residential accommodation - such as a hostel or night shelter and 
  • the accommodation is predominantly provided in non-self-contained units, for persons with no fixed abode and no settled way of life, and under licences to occupy that do not constitute a tenancy agreement. 

In these cases, it is normally the person who owns the hostel or night shelter who will be liable to pay Council Tax. 

How to apply 

To apply for the discount, you will need to: 

Under 18 years of age

A property that is only occupied by a person or persons who are under 18 years of age are exempt from having to pay Council Tax. Once the occupant turns 18, they will become liable for the Tax. Until that time liability would remain with the owner, with an exemption applied 

How to apply 

What happens next? 

Once your application has been submitted or requested, we will check to see if you are eligible for an exemption or discount. We may ask you for further information or evidence. 

Once the exemption or discount has been applied you will receive an updated bill. If we are unable to apply the discount or exemption, we will contact you by email or post. 

Applications for exemptions and discounts will be verified and can be subject to periodic review. The Council may use third-party organisations to carry out such checks using financial and credit referencing information.