Council Tax discounts for religious persons

A discount or exemption may be available to properties used or kept for or by religious persons or groups.

Council Tax assumes that two adults live in your home. If only one adult lives in a property a discount of 25% will be given.

In some cases, even if there are two or more people aged 18 or over living in a property, a discount of up to 50% may still be given. This is because certain people are not counted when deciding how many adults live in the property. If two adults live in a property and one is not counted a 25% discount will be given. If all the adults are not counted a discount of 50% will be given. When someone is not counted this means that they are 'disregarded' for Council Tax discount purposes.

The following disregard discount is available to members of a religious community.

A member of a religious community

A person will be disregarded as a member of a religious community if:

  • they depend on the community for their material needs and have no income or capital of their own (any income by way of a pension from a former employer is not counted as income for this purpose), and
  • the person’s main work is prayer, contemplation, the relief of suffering or a combination of these.

If the above reduction does not apply...

Other religion related reductions include the following exemption.

Properties left unoccupied for a minister of religion

An exemption may apply when a property is left unoccupied, and is being kept for a Minister of religion.

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Last updated: 20 June 2023 13:21:04

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