Brent Council Tax Discounts and Exemptions: SMI, Students, Care Leavers and Empty Properties

Beyond Council Tax Reduction: Discounts That Apply Before CTR

Council Tax Reduction isn't the only way to lower your bill in Brent. Several statutory discounts and exemptions exist independently of the income-based CTR scheme — and they're applied first, reducing the amount that CTR is then calculated against. Getting these right can make a significant difference to your final bill.

Here's what's available and how each one works.

Severe Mental Impairment (SMI) Exemption

This is one of the most underused council tax reliefs in the country. If a resident has a severe impairment of intelligence and social functioning — certified by a registered medical practitioner — and receives a qualifying benefit, they're "disregarded" for council tax purposes.

What that means in practice:

• If the person with SMI lives alone, the property gets a complete Class U exemption — 100% off the council tax bill
• If they live with one other adult who doesn't have SMI, the household qualifies for the 25% Single Person Discount (because the SMI person is disregarded as an occupant)

Qualifying benefits include Attendance Allowance, the care component of PIP or DLA, Employment and Support Allowance (income-related or contribution-based), and Incapacity Benefit.

To apply, you need a medical certificate confirming the severe mental impairment and proof that the person receives a qualifying benefit. The application goes directly to Brent Council — this is separate from CTR.

Student Exemption

Properties occupied entirely by full-time students are exempt from council tax. "Full-time" generally means a course lasting at least one academic year with at least 21 hours of study per week.

If you're a student living with non-students, the property isn't exempt, but students are disregarded when counting occupants. So if one student lives with one non-student, the non-student can claim the 25% Single Person Discount.

You'll need a council tax exemption certificate from your university or college — most institutions issue these automatically or on request.

Care Leaver Discount (Up to Age 25)

Brent operates a discretionary relief policy under Section 13A(1)(c) specifically for care-experienced young adults. If you were previously in the care of Brent Council and are aged 18 to 24, you can receive up to a 100% reduction in your council tax bill until your 25th birthday.

There's an important sequence: you must first apply for all standard discounts (Single Person Discount, for example) and primary CTR. The care leaver relief then covers whatever liability remains, reducing it to nil.

Key restriction: This applies only to people who were in Brent Council's care. If you were in the care of a different local authority but now live in Brent, you need to apply to your originating authority for equivalent support.

Empty Property Charges

Rather than a discount, empty properties in Brent face premium charges on top of the standard bill:

There are statutory exceptions — properties being actively marketed for sale or let (limited to 12 months), job-related dwellings, annexes used as part of a main home, and properties where probate was recently granted (12 months post-grant).

If you've inherited a property or are between tenants, check whether one of these exceptions applies before the premium kicks in.

How These Interact With CTR

Statutory discounts reduce your net council tax liability before CTR is calculated. The sequence matters:

1. Start with your gross annual council tax bill
2. Apply any statutory discounts (Single Person Discount, SMI exemption, Disabled Band Reduction)
3. The remaining amount is your net liability
4. CTR is calculated as a percentage of that net liability

So if you're a single occupant in a Band C property with a £1,986.91 annual bill for 2026/27, the 25% Single Person Discount brings it to £1,490.18. If you qualify for Band 1 CTR (65% reduction), that's applied to £1,490.18, not £1,986.91.

Our Brent Council Tax Reduction guide covers how to layer these discounts correctly and includes the full statutory discount checklist alongside the CTR application process.

For help figuring out which discounts apply to your situation, contact Citizens Advice Brent on 0808 278 7898 — they offer free benefit checks that cover all available reliefs.

See more England guides →