A property where a diplomat is liable to pay the Council Tax is exempt; however, where a diplomat lives in the home of another person who is liable to pay Council Tax, the diplomat is disregarded.
A diplomat is defined as a person:
- on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964
- on whom privileges and immunities are conferred by the Commonwealth Secretariat Act 1966
- on whom privileges and immunities are conferred by the Consular Relations Act 1968
- who is within a class of persons mentioned in relation to any organisation specified in an Order in Council made under the International Organisations Act 1968
- on whom privileges and immunities are conferred by the Commonwealth Countries and Republic of Ireland (Immunities and Privileges) Order 1985
- is the head of any office described in the Hong Kong Economic Trade Act 1966