The full Council Tax bill assumes that there are two adults living in a dwelling. If only one adult lives in a dwelling as their main home, the Council Tax bill will be reduced by 25%.

If a dwelling is furnished, but not occupied, the bill will be reduced by 10%.

Certain people will not be counted when looking at the number of adults resident in a dwelling if they meet certain conditions:

• In detention or remand by a court. 
• Severely mentally impaired (an application form and covering letter is available in the download area to the right)
• Students, Apprentices, Youth trainees or Student Nurses. 
• Patients in residential care homes, nursing homes or hostels. 
• Patients resident in hospital. 
• Care workers. 
• Members of international headquarters (usually diplomats). 
• Members of religious communities. 
• School leavers until 1st November each year. 
• 18 year olds in receipt of child benefit. 
• Members of visiting forces and their dependants who are neither British Citizens nor ordinarily resident in the UK. 
• Of no fixed abode temporarily resident in a hostel or night shelter. 
• Non British spouses of students. 
• Diplomats & persons working for certain international organisations.

The Class C exemption is awarded to the property and not the owner. Once the exemption has been applied it will last for a maximum of 6 months irrespective of whether the property is sold during that time. A new owner may have any balance of an existing exemption if the property remains continuously unfurnished. Thereafter, Part 6 (Council Tax Provisions) of the Local Government Bill gives councils powers to determine council tax discounts for second homes and properties that have been empty for a period of more than six months. Maldon District Council has decided to apply a charge of 100% in respect of 'Long Term' empty properties. 

For find out which dwellings are exempt from Council Tax, please see the document in the download area.