County Durham Council Tax Exemptions: Students, Empty Properties, and More

Council Tax Exemptions Are Different from Council Tax Reduction

Exemptions remove 100% of the council tax charge for specific property types or household compositions. Council Tax Reduction is a means-tested discount for people on low incomes. They are separate schemes — you do not need to be on a low income to qualify for an exemption, and you cannot claim CTR on a property that is already fully exempt.

Durham County Council administers the full range of statutory exemptions. Here are the most commonly relevant ones.

Student Exemption

If every person living in your property is a full-time student, the property is 100% exempt from council tax. For most courses, full-time means the course lasts at least one year and involves at least 21 hours of study per week. If you are under 20 and studying for a qualification up to A level, your course must last at least three months and involve at least 12 hours of study per week.

If you are a student living with a non-student partner, the property is not fully exempt — but you are "disregarded" for liability purposes. That means the non-student partner may qualify for a 25% single person discount (since the student does not count as an adult for council tax), and the non-student partner can also apply for Council Tax Reduction if they are on a low income.

To claim the student exemption, you need a certificate of student status from your university or college. Durham University students can usually get this through their student portal. Send it to Durham County Council's revenues team.

Empty Property Exemptions and Premiums

For an unoccupied and unfurnished property, whether an exemption or discount applies depends on the reason it is empty:

• Former Class C (empty and unfurnished): The national exemption was abolished in England on 1 April 2013. Durham may offer a local discount, so ask the council whether one applies to your property.
• Class F (death of the person formerly liable): The property is exempt while it remains unoccupied from the date of death until probate is granted. A further six-month exemption can apply after probate if the property remains unoccupied and has not been transferred or sold. This is a bereavement exemption — bereavementstartguide.com covers the full process.
• Class G (empty, occupation prohibited by law): 100% exempt for as long as occupation is legally prohibited.
• Class H (clergy property): Exempt while the dwelling is unoccupied and waiting to be occupied by a minister of religion.

Once any applicable exemption ends, Durham applies premiums on long-term empty properties:

• 1 to less than 5 years empty: 100% premium (you pay double — 200% of the standard bill)
• 5 to less than 10 years empty: 200% premium (300% of the standard bill)
• 10+ years empty: 300% premium (400% of the standard bill)

Second homes (furnished but with no permanent resident) also face a 100% premium, making the total bill 200%. This took effect on 1 April 2025 under the Levelling-up and Regeneration Act 2023.

Severe Mental Impairment Exemption (Class U)

If every adult living in a property is certified as severely mentally impaired (SMI) and receives a qualifying benefit, the property is fully exempt. If one person is SMI, is certified, receives a qualifying benefit, and lives with one other adult, the SMI person is "disregarded" — the other adult can qualify for the 25% single person discount.

To qualify as severely mentally impaired for council tax purposes, a person needs medical certification and must receive a qualifying benefit. Ask Durham County Council which benefits count and what medical evidence it needs.

Ask Durham County Council to confirm the effective date and evidence needed when you apply. The exemption is separate from Council Tax Reduction and is not based on income or savings. It is one of the most significant council tax reliefs available for families affected by dementia, brain injury, or severe learning disabilities.

Disabled Band Reduction

If your home has features essential for a disabled resident — an extra room used mainly for the disabled person, a wheelchair-accessible ground floor, or sufficient floor space for wheelchair use — you can apply for the disabled band reduction. This drops your property's billing band by one level (e.g., Band B is charged at Band A rates). Band A properties receive a one-sixth reduction.

This reduction stacks with Council Tax Reduction and the single person discount.

Other Disregarded Persons

Beyond students and SMI persons, several other categories are "disregarded" for council tax counting:

• Carers providing at least 35 hours per week to someone receiving a qualifying disability benefit (not their partner or child under 18)
• People in prison or detained under mental health legislation
• Members of visiting armed forces and certain international organisations
• People with diplomatic privilege
• 18- and 19-year-olds still in full-time education

If all adults in the property are disregarded, ask Durham County Council who is liable and whether a property exemption applies; the answer depends on the household's circumstances.

How to Apply

All exemptions are claimed through Durham County Council. Phone 03000 26 0000 or apply online through the council's website. The key evidence varies by exemption type — student certificates for student exemption, medical certificates for SMI, occupational therapist reports for disabled band reduction.

For a full guide to the exemptions, discounts, and reductions available in County Durham — and how they interact with Council Tax Reduction — the County Durham Council Tax Reduction guide explains how everything fits together.

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