Exemptions, discounts & council tax support.

Homes and properties exempt from council tax.

Classes of exemptions

View our classes of exemptions here.

For further information:

• Telephone: 0345 600 6400 (charged at your local rate)
• Email: counciltax@northumberland.gov.uk
• Eform: council tax enquiry form
• Write to: Council Tax, Northumberland County Council, County Hall, Morpeth, NE61 2EF

I have applied for an exemption, what happens next?

• You must still pay your most recent council tax bill. 

• ​We may review to check you are still entitled to the exemption. Failure to supply this information could result in removal of the exemption. 
• If your entitlement ends, you must notify the council within 21 days. 

From 1 April 2025 there is no uninhabitable discount.

For retrospective applications please contact the council tax team.


Telephone 0345 600 6400

Email counciltax@northumberland.gov.uk

Disabled Band Reduction is based on an assessment of the property. It is not an assessment of the disabled person themselves. It is based on how the property is used and any adaptations that may have been made

How to apply

• Download guidance notes and application form.
• Telephone on 0345 600 6400 (charged at your local rate)

Send forms to: Council Tax Section, Northumberland County Council, County Hall, Morpeth, NE61 2EF

 

Who qualifies for disabled relief?

The disabled person must be a resident in a property and the home must have at least one of the following:

• A room (other than a bathroom, kitchen or toilet) which meets the specific needs of the disabled person.
• An extra bathroom or extra kitchen which is essential to meet the needs of the disabled person.
• Enough floor space created to use a wheelchair indoors where the disabled person needs to use one indoors.

 What happens after I have applied?

• An inspections officer will contact you to arrange a time to inspect and assess the property.
• We will tell you in writing of the outcome of your application.   
• If you qualify, we will reduce your council tax charge by the equivalent of one property band. If your property is in band A you can still have the applicable reduction. 

There are two types of financial support available to help you to meet your council tax payments.

• council tax support
• second adult rebate

Only one or the other can be granted, not both. If both are applied for, you will receive the higher amount of the two. The reduced amount of council tax you have to pay will be shown on your bill.

 

Council Tax Support

Assessed on the income of the person or persons liable to pay council tax.

Reductions of

• up to 100% of the amount payable are available for pension age customers and
• 92% for working age customers.

 

Second Adult Rebate 

• Available where there is only one person liable to pay the council tax, and
• The home's shared with one or more other people, on a non-commercial basis.
• Second Adult Rebate is linked to the income of the other persons living with them.
• You cannot normally claim second adult rebate if you live with your partner.

To apply:

Complete an online application form 

For further advice call 0345 600 6400 (charged at local rate)

Council Tax Support Scheme

Use our online benefit calculator for an estimate of what you could claim. 

 

Council Tax Support Hardship Fund Payment 2024

This scheme ended on 31 March 2025.

If you live on your own, you may be entitled to a 25% discount.

Apply for, cancel or continue your single person discount

• For further information call 0345 600 6400 (charged at your local rate).
• You must tell is if you are no longer the only adult in the property 0345 600 6400. 
• If you receive a single person discount review form you must fill it in and return it straight away. If you don't you may lose your discount.
• Anyone who knowingly supplies false information may be liable for a fine.
• A partner or adult children who works away will usually be regarded as living in the family home. 

Certain adults are not counted for council tax purposes.

• They are classed as disregarded persons. This means that when we count the number of people in your property they are ignored. 
• This may mean a discount or full exemption from council tax may be applicable.  

How to apply

• Types of disregarded persons are shown below with links to application forms and details of  the evidence required. 
•  You can also write to: Council Tax Section, Northumberland County Council, County Hall, Morpeth, NE61 2EF 

We can make a discretionary reduction where there is a genuine need for further financial help or there are exceptional circumstances.

This type of reduction applies to both occupied and unoccupied properties.
It is called a Section 13A reduction as it comes under section 13A of the Local Government Finance Act 1992.

What we will do

Each case is looked at on an individual basis. 

Examples of what we may take into account 

• what other financial help is available
• if health is likely to suffer
• if you are able to handle your affairs
• if there are children or vulnerable adults in the household 
• if social factors are involved and any other matter which may be relevant are taken into account.

The money to cover these reductions comes out of our own funds.
The decision to make a reduction is at our discretion - we do not have to give a reduction to anyone.

How to apply

Tell us in writing or by email.
We'll need details of your situation and evidence of what you have done to try and resolve the problems.

 

Applying due to financial problems

You'll need to tell us about what money you have coming in and what you spend.
Tell us about any help or benefits that you have already applied for.

 

Applying due to exceptional circumstances

You'll need to send full details of the situation.  This could be reports, photographs or insurance documents.
An example of what we may consider as an execeptional circumstance could be that you are unable to live in your home due to a fire or flood.

We may need to contact you for more details.

Contact us

Email: counciltax@northumberland.gov.uk

Address:
Council Tax Team
Northumberland County Council
County Hall
Morpeth
NE61 2EF

Telephone: 0345 600 6400
Monday to Thursday, 8:30am to 5pm
Friday, 8:30am to 4:30pm

Annexes used may get a 50% reduction in the amount of council tax payable on the annexe.

• The annexe must form part of a single property which includes at least one other dwelling and
• Is being used by the resident of the main dwelling as part of their main home. 

         or 

• Is the main residence of a relative* of the council taxpayer living in the main dwelling 

*as defined in the Council Tax (Reductions for Annexes) (England) Regulations 2013.
    

• Download an Annexe Class W exemption form here
• or write to Council Tax providing the following information:
  • name
  • address
  • confirmation that they fulfil criteria
  • relationship of person in annexe
  • dates from which discount to apply

Council Tax section
Northumberland County Council
County Hall
Morpeth
NE61 2EF
 

If you have claimed and been granted council tax support, disabled band reduction, any discount or exemption to which you are not entitled, or you fail to notify the Council within 21 days of a change in circumstances that may affect your entitlement, you could be liable to a civil penalty of £70 or £280, and for council tax support you may also be prosecuted.

To notify us of any changes in your circumstances, please include all information regarding your change and contact us by:

• email: counciltax@northumberland.gov.uk
• eForm: council tax enquiries form
• phone: 0345 600 6400 (charged at you local rate)
• write to: Council Tax Section, Northumberland County Council, County Hall, Morpeth, NE61 2EF

Policies relating to council tax

Council Tax Discount Policy