A person is disregarded for Council Tax purposes if they are a member of a religious community, the principal occupation of which consists of:
- prayer
- contemplation
- education
- the relief of suffering
- or any combination of the above; and
- have no income or capital of their own (disregarding any income by way of a pension in respect of former employment) and
- are dependent on the community to provide for their material needs
This class could include monks and nuns living in a monastery or a convent but also includes members of any religion living in a religious community.