Other Council Tax discounts and exemptions

In addition to the Council Tax discounts and exemptions listed on the right, there are a number of other Council Tax reductions and disregards available if you meet the criteria.

Empty homes discount

We may reduce your Council Tax by 20 per cent for 12 months if the property is empty due to structural alterations or major repairs. Contact us if this applies to you and we will arrange an inspection.

Homes empty for two or more years

In April 2019, central government said local authorities could increase Council Tax for properties that have been empty for more than two years from 150% of the standard charge up to a maximum of 200%. Liverpool applied this change in April 2019.

Homes empty for five or more years

From 2020, central government has permitted a maximum charge of 300% for properties that have been empty for five years or more. Liverpool is applying this charge to help stop homes being left empty and ensure the best use of housing stock in the city.

Reductions and disregards

If any of the following applies to you or someone who lives with you, please contact us and we’ll check if you’re eligible for a 25 per cent or 50 per cent reduction.

  • 18 and 19 year-olds in further education or who have just left school or college.
  • Spouses or dependents of a student who is not a British citizen and their visa does not allow paid employment for claiming benefits.
  • Student nurses.
  • Trainees on youth training courses.
  • Members of visiting forces or certain international institutions.
  • Diplomats and members of certain international organisations and their spouses.
  • Residents of certain types of hostels or night shelters.
  • 18 year olds for whom you receive child benefit.
  • Patients living in hospital.
  • Certain carers working for low pay.

Exemptions for certain properties

If a property is unoccupied or occupied by certain types of people, you may not have to pay Council Tax on it.

We inspect all unoccupied properties and the owner must provide access if we request it.  If not, we may cancel the discount or exemption we have given and you’ll have to pay the full Council Tax.

If any of the following applies to you, please contact us.

  • Owned by a charity (exempt for up to 6 months)
  • Left empty by someone who is now in prison - see Prisoner discount
  • Left empty by someone who has moved to receive personal care in a hospital or home.
  • Repossessed properties.
  • Waiting for probate or letters of administration to be granted (and for up to 6 months after)
  • The responsibility of a trustee in bankruptcy.
  • Empty because occupation is prohibited by law.
  • Waiting to be occupied by a minister of religion.
  • Left empty by students who live elsewhere to carry out their course.
  • Left empty by someone who is providing care.

Family annexes

You may qualify for a 50 per cent reduction if you live in an annexe. 

The annexe must be within the grounds of the main house and included in the title deeds and registered or banded separately for Council Tax and either:

  • used by the resident of the main house, as part of their main home; or
  • lived in by a relative of the person who lives in the main house. The relative must be a partner, parent, child, step child, grandparent, grandchild, brother, sister, aunt, nephew and niece. This can also include great grandparent, great grandchild, and so on.

If this applies to you, please contact us about this reduction.