ABSTRACT
This chapter explains the numerous exemptions, reliefs and reductions from council tax to identify those who are exempt from council tax and who enjoy reduction or relief from council tax. It describes the detail of the principal exemptions and reliefs on individuals and also explains the dwellings exempt from council tax. A number of part or full exemptions, reliefs, discounts, and reductions are available to those who would otherwise pay council tax. They may be grouped as: non-taxation, discounts, exemptions, and other reductions. When a new valuation list comes into force following a revaluation, most taxpayers who face a large increase in council tax, will enjoy transitional relief. Council tax liability applies to those who fall to be liable according to statutory conditions. An individual with a disability may be able to obtain some relief from council tax for adaptation works to the property. An owner of dwelling may borrow money and offer the property as security for the loan.
