Walsall Council Tax Exemptions Explained

Council tax exemptions and Council Tax Reduction are different things, and mixing them up is one of the most common mistakes Walsall residents make when trying to reduce their bill. An exemption removes liability entirely — you owe nothing for the property, or a person is completely disregarded for billing purposes. Council Tax Reduction, by contrast, is a means-tested discount on whatever liability remains.

Here is how exemptions work in Walsall and who qualifies.

Property-Based Exemptions

Certain properties are exempt from council tax altogether, regardless of the owner's income. The main categories relevant to Walsall residents are:

• Class C — a property that is unoccupied and substantially unfurnished. This exemption used to last six months; now Walsall charges full council tax from day one, with long-term empty premiums kicking in after 12 months (100% premium, doubling the bill)
• Class F — a property left empty after the occupant dies, exempt until six months after probate is granted. The executor or beneficiary does not pay council tax during this period
• Class G — a property where occupation is prohibited by law (e.g., a closure order)
• Class L — an unoccupied property where the mortgagee has taken possession (repossession)

Walsall also charges a 100% second home premium from April 2025 on furnished properties that are not anyone's main residence, with statutory exceptions for armed forces accommodation, properties actively marketed for sale or rent (up to 12 months), annexes used as part of a main home, and properties within six months of probate resolution.

Severe Mental Impairment Disregard

A person with a severe mental impairment (SMI) who has a medical certificate confirming the impairment and is entitled to a qualifying benefit is disregarded for council tax purposes. Check with Walsall Council which benefits qualify.

If the person with SMI is the sole liable occupant, the property becomes fully exempt (Class U). If they live with one other liable adult, that household qualifies for the 25% single-person discount, because the person with SMI is treated as though they do not live there for billing purposes.

This disregard is separate from Council Tax Reduction and can be claimed alongside it. It requires a GP or specialist letter and proof of the qualifying benefit. Contact Walsall Council on 0300 555 2851 or apply through the council tax section at go.walsall.gov.uk/council-tax.

Student Exemptions

Full-time students are disregarded for council tax. A household where every liable adult is a full-time student is exempt entirely (Class N). A household where one adult is a student and one is not gets the 25% single-person discount, because the student is disregarded.

"Full-time" generally means a course lasting at least one academic year, with at least 21 hours of study per week and 24 weeks a year. Walsall Council requires a student certificate from the educational institution confirming enrolment status.

How Exemptions Interact with Council Tax Reduction

Exemptions are applied first. If your property qualifies for a full exemption, you owe nothing and there is no liability for CTR to reduce. If a person-based disregard (SMI, student) reduces the number of liable adults but does not create a full exemption, the remaining liability can then be further reduced by CTR if you meet the income and capital conditions.

For example, a couple where one partner has an SMI disregard would pay council tax as if only one person lived there (the 25% single-person discount applies). That reduced bill may then be eligible for CTR based on the household's countable income.

Claiming What You Are Owed

Exemptions are not applied automatically. You must apply to Walsall Council with the relevant evidence — a death certificate for Class F, student certificates for Class N, or a medical letter plus benefit proof for SMI. If you have been paying council tax when an exemption should have applied, the council can backdate the exemption and credit your account.

Our Walsall Council Tax Reduction guide explains how each exemption and discount interacts with the CTR income-band scheme, so you can layer every reduction you are entitled to and see exactly what your final bill should be.

See more England guides →