People in the following situations do not have to pay Council Tax:
- Residents of hostels for the homeless or night shelters (provided the accomodation has shared facilities).
- Members (and dependants) of International Headquarters and Defence Organisations
- Members (and dependants) of visiting forces
- Non-British spouses of students
- People with diplomatic privilege or immunity
- Members of Religious Communities where the principal occupation is prayer, contemplation, education or relief of suffering. The members must be dependent upon the community for their material needs and have no income or capital of their own.