Are you know who is exempt from Council Tax? If you are on a low income, you may be able to get a council tax deduction, which is a type of benefit. Exemption of properties from council tax. If you have only full-time students at home, you will be exempted from paying council tax. The discount or rebate depends on your current situation and circumstances, but does not account for income or savings. If you need to buy a property in the UK, Hamilton International Estates offers apartments, flats, houses and properties affordable prices.