East Riding Council Tax Exemptions: Students, Empty Properties, and More

Council tax exemptions in East Riding of Yorkshire can reduce your bill to zero for specific property and occupancy situations. They work differently from Council Tax Reduction (which is income-based) — exemptions are based on who lives in the property or what state the property is in, regardless of income.

Student Exemption

A property occupied entirely by full-time students is exempt from council tax. In East Riding, this applies if every resident is either:

• A full-time student on a course lasting at least one academic year with at least 21 hours of study per week
• A student nurse on a qualifying course leading to nurse registration
• A foreign language assistant registered with the British Council
• Under 20 and in full-time education for a qualification up to A-level, studying at least 12 hours per week on a course lasting at least three months

If even one resident is not a full-time student, the exemption does not apply. However, students are "disregarded" for discount purposes — a property with one non-student adult and one or more students qualifies for the 25% Single Person Discount, because the students are invisible to the discount calculation.

How to claim it: Contact East Riding Council with proof of student status — a council tax certificate from your university or college. Most institutions issue these automatically on request. Apply through the portal at eastriding.gov.uk/mycounciltax or call (01482) 393939.

Important for working-age students: Full-time higher education students are excluded from applying for working-age Council Tax Reduction unless they are responsible for a dependent child or receive a qualifying disability benefit. Check whether a student exemption or disregard applies to your household.

Empty Property Exemptions and Premiums

Empty properties in East Riding are not automatically exempt. The rules depend on why the property is empty and for how long:

Unoccupied and unfurnished — there is no general empty-property discount. The standard charge applies unless a specific exemption applies.

Long-term empty (over 1 year) — East Riding applies a 100% premium, doubling the council tax bill. This took effect on 1 April 2024 under powers in the Levelling-up and Regeneration Act 2023.

Second homes (furnished but unoccupied) — a 100% premium also applies, effective 1 April 2025.

Exceptions to premiums — properties that are actively marketed for sale or let, undergoing major structural repairs, job-related dwellings, and annexes that form part of another home and are used as part of its main residence may qualify for a premium exception. Other exceptions cover some Armed Forces accommodation, seasonal homes, caravan pitches, and boat moorings. Conditions and time limits apply; ask the council and provide evidence.

Probate properties — a home left empty after its sole owner or leaseholder dies is exempt while unoccupied until probate or letters of administration are granted. A further six-month exemption can apply if it remains empty and has not been transferred to a beneficiary or sold. A separate exception from the empty-home premium can run for 12 months from probate, or until the home is sold.

Care Leaver Exemption

East Riding operates a 100% council tax exemption for qualifying care leavers aged 18 to 25 who were under the care of East Riding of Yorkshire Council. The exemption covers any remaining council tax liability after standard discounts and statutory Council Tax Reduction are applied.

Care leavers who move into East Riding but were under the care of a different local authority are not automatically covered. Their Personal Adviser should apply to the home authority or submit a Section 13A discretionary application to East Riding Council.

Severe Mental Impairment Exemption

To qualify for a severe mental impairment reduction, the condition must appear permanent, a registered medical practitioner must certify it, and the person must receive a qualifying benefit. East Riding requires its own medical certificate. If the person lives alone, they may be entitled to a 100% reduction; if they live with one qualifying carer, a 50% reduction may apply; if they live with one other adult, a 25% reduction may apply.

How Exemptions Interact With Council Tax Reduction

Exemptions and Council Tax Reduction are not either/or — some situations involve both. The calculation order matters:

1. Statutory exemptions and discounts are applied first (student exemption, Single Person Discount, Disabled Band Reduction)
2. Council Tax Reduction is calculated on the remaining liability
3. You can apply to the Exceptional Hardship Fund for a discretionary reduction against an outstanding bill

If you qualify for an exemption that reduces your bill to zero, you do not need Council Tax Reduction. But if the exemption only provides a partial discount (like the Single Person Discount), Council Tax Reduction can reduce the remaining amount further.

For working-age residents who do not qualify for an exemption but are on a low income, the Council Tax Reduction scheme is the main route to reducing the bill. The guide covers eligibility, income bands, and the application process step by step.

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