Households are eligible where, on 1 April 2022, they are liable for Council Tax on a property which is in Council Tax bands A-D and which they live in as their main home. This includes those who receive Local Council Tax Support, even if their Council Tax bill for the year is less than £150.
Where the occupants of a property in bands A - D are exempt from Council Tax on 1 April 2022, they will also be eligible if the property falls in one of the following classes of exemption: Class N (students – other than HMOs for Council Tax purposes), Class S (under 18s), Class U (people with a severe mental impairment), Class W (annexes occupied by a dependent relative).