PART 3Conditions of Entitlement to Council Tax Reduction
CHAPTER 2Persons Not Entitled to Council Tax Reduction
Persons not entitled to council tax reduction: absentees15.
(1)
Subject to paragraph (2), a person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day absent from the dwelling.
(2)
Paragraph (1) does not include a person whose absence from the dwelling is part of a period of temporary absence.
(3)
In paragraph (2) a “period of temporary absence” means—
(a)
a period of absence not exceeding 13 weeks, beginning with the first whole day on which a person resides in residential accommodation and for so long as—
(i)
the person resides in that accommodation,
(ii)
the part of the dwelling in which the person usually resides is not let or sub-let, and
(iii)
that period of absence does not form part of a longer period of absence from the dwelling of more than 52 weeks,
where the person has entered the accommodation for the purpose of ascertaining whether it suits the person’s needs and with the intention of returning to the dwelling if it proves not to suit the person’s needs,
(b)
a period of absence not exceeding 13 weeks, beginning with the first whole day of absence from the dwelling and for so long as—
(i)
the person intends to return to the dwelling,
(ii)
the part of the dwelling in which the person usually resides is not let or sub-let, and
(iii)
that period is unlikely to exceed 13 weeks,
(c)
a period of absence not exceeding 52 weeks, beginning with the first whole day of that absence and for so long as—
(i)
the person intends to return to the dwelling,
(ii)
the part of the dwelling in which the person usually resides is not let or sub-let,
(iii)
the person is a person to whom paragraph (4) applies, and
(iv)
the period of absence is unlikely to exceed 52 weeks or, in exceptional circumstances, is unlikely to exceed substantially 52 weeks.
(4)
This paragraph applies to a person who is—
(a)
detained in custody—
(i)
on remand pending trial or required, as a condition of bail, to reside—
(aa)
in a dwelling other than the dwelling referred to in paragraph (1), or
(bb)
(ii)
pending sentence upon conviction,
(b)
resident in a hospital or similar institution as a patient,
(c)
undergoing, or who has a partner or a child (other than a child who is a non-dependant child) who is undergoing, in the United Kingdom or elsewhere, medical treatment or medically approved convalescence in accommodation other than residential accommodation,
(d)
following, in the United Kingdom or elsewhere, a training course,
(e)
undertaking medically approved care of a person residing in the United Kingdom or elsewhere,
(f)
undertaking the care of a child whose parent or guardian is temporarily absent from the dwelling normally occupied by that parent or guardian for the purpose of receiving medically approved care or medical treatment,
(g)
receiving medically approved care, in the United Kingdom or elsewhere, provided in accommodation other than residential accommodation,
(h)
a student,
(i)
receiving care provided in residential accommodation other than a person to whom paragraph (3)(a) applies, or
(j)
a person who has left the dwelling the person resides in through fear of violence in that dwelling or by a person who was formerly a member of the person’s family.
(5)
This paragraph applies to a person who is—
(a)
(6)
Where paragraph (5) applies to a person, for any day when the person is on temporary release—
(a)
if that temporary release was immediately preceded by a period of temporary absence under paragraph (3)(b) or (c)—
(i)
for the purposes of paragraph (1), the person is to be treated as if still absent from the dwelling, and
(ii)
for the purposes of paragraph (4)(a), the person is to be treated as if still in detention,
(b)
if sub-paragraph (a) does not apply the person is to be treated as absent from the dwelling for the purpose of paragraph (1).
Persons not entitled to council tax reduction: persons treated as not being in Great Britain16.
(1)
Subject to paragraph (6), a person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day treated as not being in Great Britain in accordance with this regulation.
(2)
Subject to paragraph (6), a person is to be treated as not being in Great Britain if that person is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland.
(3)
A person is not to be treated as habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland unless the person has a right to reside in one of those places.
(4)
For the purposes of paragraph (3), a right to reside does not include a right which exists by virtue of, or in accordance with—
(a)
(b)
(i)
a jobseeker for the purpose of the definition of “qualified person” in regulation 6(1) of the EEA Regulations, or
(ii)
a family member within the meaning of regulation 7 of the EEA Regulations of such a jobseeker,
(c)
(d)
(i)
Appendix EU to the immigration rules, unless paragraph (5) applies to the person,
(ii)
being a person with a Zambrano right to reside as defined in Annex 1 of Appendix EU to the immigration rules, or
(iii)
having arrived in the United Kingdom with an entry clearance that was granted under Appendix EU (Family Permit) to the immigration rules.
(5)
This paragraph applies to a person who has a right to reside granted by virtue of being a family member of a relevant person of Northern Ireland who would have a right to reside under the EEA Regulations if the relevant person of Northern Ireland were an EEA national, provided that the right to reside does not fall within paragraph (4)(a) or (c).
(6)
A person is not to be treated as not being in Great Britain if that person is—
(a)
(b)
a family member of—
(i)
a person referred to in sub-paragraph (a), or
(ii)
(c)
(d)
(e)
(f)
a person who has been granted, or is deemed to have been granted, leave outside the immigration rules F1...
(g)
a person who has humanitarian protection granted under the immigration rules,
(h)
(i)
a person in receipt of a qualifying income-related benefit, but in the case of a person in receipt of an income-based jobseeker’s allowance only where that person has a right to reside other than the rights to reside described in paragraph (4)(a) to (c), F2...
(j)
a person described in regulation 17(2)(c) or (e) who is posted overseas to perform duties and immediately before the person was so posted, or was first so posted in the case of a series of consecutive postings, the person was habitually resident in the United Kingdom,
F3(k)
a person granted leave in accordance with the rules referred to in sub-paragraph (f), where such leave is granted by virtue of—
(i)
the Afghan Relocations and Assistance Policy, or
(ii)
the previous scheme for locally-employed staff in Afghanistan (sometimes referred to as the ex-gratia scheme), F4...
(l)
(m)
a person in Great Britain who was residing in Ukraine immediately before 1 January 2022, left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and—
(i)
has been granted leave in accordance with the rules referred to in sub-paragraph (f), or
(n)
a person in Great Britain who was residing in Sudan before 15 April 2023, left Sudan in connection with the violence which rapidly escalated on 15 April 2023 in Khartoum and across Sudan and—
(i)
has been granted leave in accordance with the rules referred to in sub-paragraph (f), or
(o)
a person in Great Britain who was residing in Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon immediately before 7 October 2023, left Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon in connection with the Hamas terrorist attack in Israel on 7 October 2023 or the violence which rapidly escalated in the region following the attack and—
(i)
has been granted leave in accordance with the rules referred to in sub-paragraph (f), or
(ii)
has a right of abode in the United Kingdom within the meaning of section 2 of the Immigration Act 1971 or does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that ActF13, or
(p)
a person in Great Britain who—
(i)
was residing in Israel, the Occupied Palestinian Territories (the West Bank, including East Jerusalem, and Gaza) or the occupied Golan Heights immediately before 13 June 2025,
(ii)
left Israel, the Occupied Palestinian Territories or the occupied Golan Heights in connection with the escalation of violence between Israel and Iran that began on that date,
(iii)
arrived in Great Britain on or before 13 December 2025, and
(iv)
satisfies one of the following criteria—
(aa)
has been granted leave to enter or remain in the United Kingdom under or outside the rules made under section 3(2) of the Immigration Act 1971,
(bb)
has a right of abode in the United Kingdom within the meaning of section 2 of that Act,
(cc)
in accordance with section 3ZA of that Act, does not require leave to enter or remain in the United Kingdom.
(7)
In this regulation—
(a)
(b)
“EEA national” has the meaning given by regulation 2(1) of the EEA Regulations,
(c)
“family member” has the meaning given in regulation 7(1)(a), (b) or (c) of the EEA Regulations, except that regulation 7(4) of those Regulations does not apply for the purposes of paragraph (5) and (6)(b)(ii),
(d)
(e)
“relevant person of Northern Ireland” has the meaning given in Annex 1 of Appendix EU to the immigration rules.
Persons treated as being in Great Britain17.
(1)
A person to whom paragraph (2) or (3) applies is to be treated as being in Great Britain, unless the person is to be treated as not in Great Britain under regulation 16.
(2)
This paragraph applies to a person who is outside Great Britain in that person’s capacity as—
(a)
an aircraft worker,
(b)
a continental shelf worker who is in a designated area or a prescribed area,
(c)
a Crown servant,
(d)
a mariner, or
(e)
(3)
This paragraph applies to a person if—
(a)
that person is a member of a couple and the other member of the couple is a person to whom paragraph (2) applies, and
(b)
the person is outside Great Britain by reason only of the fact that the person is living with the other member of the couple.
(4)
In this regulation—
(a)
“aircraft worker” means a person who is employed under a contract of service as a pilot, commander, navigator or other member of the crew of any aircraft or in any other capacity on board any aircraft where—
(i)
the employment in that other capacity is for the purposes of the aircraft or its crew or of any passengers or cargo or mail carried on that aircraft, and
(ii)
the contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the aircraft is in flight,
(b)
(c)
“Crown servant” means a person employed by or under the Crown,
(d)
(e)
“mariner” means a person who is employed under a contract of service as a master or member of the crew of any ship or vessel or in any other capacity on board any ship or vessel where—
(i)
the employment in that other capacity is for the purposes of that ship or vessel or its crew or any passengers or cargo or mails carried by the ship or vessel, and
(ii)
the contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the ship or vessel is on its voyage, and
(f)
“prescribed area” means any area over which Norway or any member State of the European Union exercises sovereign rights for the purpose of exploring the seabed and subsoil and exploiting their natural resources, being an area outside the territorial seas of Norway or that member State, or any other area which is from time to time specified under section 10(8) of the Petroleum Act 1998.
Temporary absence from Great Britain18.
(1)
For the purposes of determining whether a person is in Great Britain, a person’s temporary absence from Great Britain is disregarded—
(a)
for the first month of the temporary absence if paragraph (2) applies, or
(b)
for the first 6 months of the temporary absence if paragraph (3) applies.
(2)
This paragraph applies where the person was entitled to council tax reduction immediately before the beginning of the period of temporary absence.
(3)
This paragraph applies where—
(a)
the person was entitled to council tax reduction immediately before the beginning of the period of temporary absence, and
(b)
the absence is solely in connection with—
(i)
the treatment of the person for an illness or physical or mental disability by, or under the supervision of, a person appropriately qualified to carry out that treatment,
(ii)
the person accompanying a person described in paragraph (5) for the treatment of the person so described for an illness or physical or mental disability by, or under the supervision of, a person appropriately qualified to carry out that treatment, or
(iii)
the person undergoing medically approved convalescence or care as a result of treatment for an illness or physical or mental disability, where the person had that illness or disability before leaving Great Britain.
(4)
The period in paragraph (1)(a) may be extended by up to one month if—
(a)
the temporary absence is in connection with the death of—
(i)
a person described in paragraph (5), or
(ii)
a close relative of the person or a close relative of a person described in paragraph (5), and
(b)
the relevant authority is satisfied that it would be unreasonable to expect the person to return to Great Britain within the first month.
(5)
A person described by this paragraph is—
(a)
where the person is a member of a couple, the other member of the couple, or
(b)
a child or young person for whom the person, or where the person is a member of a couple, the other member of the couple, is responsible.
(6)
In this regulation “appropriately qualified” means qualified to provide medical treatment or physiotherapy or a form of treatment which is similar to, or related to, either of those forms of treatment.
Persons not entitled to council tax reduction: persons subject to immigration control19.
(1)
A person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day a person subject to immigration control.
(2)
(a)
a national of a state which has ratified the European Convention on Social and Medical Assistance (done in Paris on 11 December 1953) or a state which has ratified the Council of Europe Social Charter (signed in Turin on 18 October 1961), and
(b)
lawfully present in the United Kingdom.
Persons not entitled to council tax reduction: students20.
(1)
Except to the extent that a student may be entitled to second adult rebate by virtue of regulation 13 (conditions of entitlement to council tax reduction), a student to whom paragraph (2) applies is not entitled to council tax reduction in respect of a day and a dwelling of which that student is resident.
(2)
This paragraph applies—
(a)
subject to paragraphs (3) and (7), to a full-time student, and
(b)
to a student who is treated as not being in Great Britain in accordance with regulation 16 (persons not entitled to council tax reduction: persons treated as not being in Great Britain).
(3)
Paragraph (2)(a) does not apply to a student—
(a)
who is a person on a qualifying income-related benefit or who has an award of universal credit,
(b)
who is a lone parent,
(c)
whose applicable amount would, but for this regulation, include disability premium under paragraph 11 of schedule 1 or severe disability premium under paragraph 13 of that schedule,
(d)
(e)
who is, or is treated as, incapable of work and has been so incapable, or has been so treated as incapable, of work in accordance with the provisions of, and Regulations made under, Part 12A of the 1992 Act (incapacity for work) for a continuous period of not less than 196 days, and for this purpose any two or more separate periods separated by a break of not more than 56 days is to be treated as one continuous period,
(f)
who has, or is treated as having, limited capability for work and has had, or been treated as having, limited capability for work in accordance with the Employment and Support Allowance Regulations F14or the Employment and Support Allowance Regulations 2013 for a continuous period of not less than 196 days, and for this purpose any two or more separate periods separated by a break of not more than 84 days are to be treated as one continuous period,
(g)
who has a partner who is also a full-time student, if the student or that partner is responsible for a child or young person,
(h)
(i)
who is—
(i)
aged under 21 and whose course of study is not a course of higher education,
(ii)
aged 21 and attained that age during a course of study which is not a course of higher education, or
(iii)
(j)
in respect of whom F16, on account of the student’s disability by reason of deafness—
(i)
(ii)
(iii)
(iv)
(4)
Where paragraph (3)(e) applies to a full-time student and the student ceases, for a period of 56 days or less, to be incapable or to be treated as incapable of work, on the student again becoming incapable or treated as incapable of work, paragraph (3)(e) applies for so long as the student remains incapable or is treated as remaining incapable of work.
(5)
In paragraph 3(i)—
(a)
head (ii) only applies to an applicant until the end of the course during which the applicant attained the age of 21, and
(b)
(6)
A full-time student to whom paragraph (3)(j) applies, is to be treated as satisfying that sub-paragraph from the date on which the student made a request for the supplementary requirement, allowance, bursary or payment as the case may be.
(7)
Paragraph (2) does not apply to a full-time student for the period specified in paragraph (8) if—
(a)
at any time during an academic year, with the consent of the relevant educational establishment, the student ceases to attend or undertake a course of study because the student is—
(i)
engaged in caring for another person, or
(ii)
ill,
(b)
the student has subsequently ceased to be engaged in caring for the person or, as the case may be, has subsequently recovered from that illness, and
(c)
the student is not eligible for a grant or a student loan in respect of the period specified in paragraph (8).
(8)
The period specified for the purposes of paragraph (7) is the period, not exceeding one year, beginning on the day on which the student ceased to be engaged in caring for the person or, as the case may be, the day on which the student recovered from that illness and ending on the day before the earliest of—
(a)
the day on which the student resumes attending or undertaking the course of study, or
(b)
the day from which the relevant educational establishment agrees that the student may resume attending or undertaking the course of study.
(9)
In paragraph (7) “academic year” means the period of 12 months beginning on 1 January, 1 April, 1 July or 1 September according to whether the course in question begins in the winter, the spring, the summer or the autumn respectively but if students are required to begin attending the course during August or September and to continue attending through the autumn, the academic year of the course is to be considered to begin in the autumn rather than the summer.