Persons in Detention (Prisoners)
A person shall be disregarded for the purpose of discount if they are detained in prison, a hospital or any other place by an order of court and the sentence is so short that they cannot be regarded as having changed their sole or main residence.  A property is left empty by somebody in prison is exempt.

The Severely Mentally Impaired
Discount will apply if a person has severe impairment of intelligence and social functioning (however caused), which appears permanent.  A certificate of a registered medical practitioner will need to be accompanied by evidence of receipt of one of the following qualifying benefits

• Incapacity Benefit
• Attendance Allowance (higher/lower)
• Severe Disablement Allowance
• A Disability Living Allowance
• Constant Attendance Allowance
• Unemployability Supplement Allowance
• Disability Working Allowance

Persons For Whom Child Benefit is Paid
A person is disregarded if they have reached the age of 18 years and another person is entitled to receive child benefit in respect of them.  The disregard lasts until the child benefit termination date.

Students
The definition of students includes Student Nurses, Apprentices and Youth Training Trainees.

A Student will be a foreign language assistant, a person undertaking a full time course of education or a qualifying course of education, other than a student nurse.

An Apprentice is a person employed for the purpose of learning a trade, business, profession, office employment or vocation, who undertakes training leading to an accredited qualification by the National Council For Vocational Qualifications, and is employed at a salary less then they would receive if they had achieved the qualifications and is no more than £130.00 per week.

A Youth Training Trainee is a person under 25 years of age undertaking formal training under arrangements set out by the Secretary of State.

Hospital Patients
A person is disregarded if, as a patient, their sole or main residence is in a hospital (including NHS trust Hospitals).
A property left empty by someone who has his or her sole or main residence in a hospital, will be exempt.

Patients in Homes
If a person has their sole or main residence in a Residential Care Home, Nursing Home or Hostel, and is receiving care, treatment or both, will qualify for a disregard and if the property was left empty it would be exempt.

Care Workers
There are two classes of care worker for the purposes of being disregarded for Council Tax, which are as follows

A Care worker must be providing care or support on behalf of organisations such as a local authority or any other body established for charitable purposes.  The person must be providing the care or support for at least 24 hours per week, for no more than £30.00 per week and is required to be resident in premises provided by the organisation for the better performance of their work.

A Carer must be providing care to a person who is in receipt of either Higher Rate Attendance Allowance, an increase in the rate of Disablement Pension, or the highest rate of the care component of a Disability Living Allowance. The carer must be providing care for at least 35 hours per week on average and live at the same property as the person receiving care.  To be disregarded the carer must not be part of a couple or caring for one of their own children under the age of 18.

Persons With No Fixed Abode or resident of Certain Dwellings

Any person who has no fixed abode and no settled way of life, and has their sole or main residence in a hostel or night shelter, will be disregarded for Council Tax.

Members or Dependents of:
A. INTERNATIONAL HEADQUARTERS AND DEFENCE ORGANISATIONS will be disregarded
B. RELIGIOUS COMMUNITIES
C. SCHOOL LEAVERS under 20years and finished a qualifying course of education after 30th April and before 1st November in any year
D. MEMBERS OF VISITING FORCES and DEPENDANTS who are not British Citizens or ordinarily residents in the UK.