Council tax discounts, exemptions and reductions

Council tax bills can be reduced by:

Who's entitled to a discount?

Full council tax is charged where 2 or more adults live in a property, and for a ‘long-term empty’ property.  If only one person lives in a property, a 25% discount is given. This is called a single person discount

In addition, some people are disregarded when counting the number of adult residents. If, after disregarding a person, the number of adults resident is only one, a 25% discount is given. If all the residents are disregarded, a 50% discount is given.

The types of people who are not counted are listed below.  Click on the discount you are interested in for information and an online or downloadable application form.

Discount types

Young People

Full-time students

Non-British spouses of full-time students

Student nurses

Youth Training trainees

Apprentices

Employed Carers

Unpaid Carers

Residents in care homes, certain hostels or long-term hospital patients

People who are severely mentally impaired and receive certain benefits

People in prison (except those in prison for not paying council tax or a fine)

Members of religious communities (such as monks or nuns)

Members of visiting forces or international headquarters and defence organisations. Please contact the Council Tax office if you need more information on this.

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Who doesn’t have to pay?

Some properties are exempt from council tax. The exemptions below are for occupied properties, and they last for as long as the property meets the description. 

Where there is a link, you can click on it for more information and an application form.  If there is no link, please contact the Council Tax office for more information.

  • Hall of residence for students.
  • Property where all the residents are full-time students and/or student nurses
  • Property where all the residents are under 18 years old.
  • Property where all the residents are severely mentally impaired  and would have to pay the council tax if this exemption did not exist.
  • Domestic property which is part of another domestic property, and the person living in it is a dependent relative of a person living in the main property.
  • UK armed forces accommodation.
  • Visiting forces accommodation.
  • UK armed forces accommodation.
  • Property where all the residents are diplomats.

All exemptions listed below are for unoccupied properties.
Unless stated, you will not have to pay council tax for as long as each situation lasts.

Please click on the links shown for more information on that exemption and to apply.

  • Unoccupied and unfurnished property needing major repairs or having structural alterations. This applies for up to 12 months or for up to six months after the repair work or alterations have taken place.
  • Unoccupied property owned, and last occupied, by a registered charity. This applies for a maximum period of 6 months.
  • Unoccupied and unfurnished property. This applies for a maximum period of 6 months.
  • Property unoccupied because the person who would normally have to pay the council tax is in prison.
  • Property unoccupied because the person who would normally have to pay the council tax is staying long-term in a care home, hostel or hospital
  • Property unoccupied because the person who would normally have to pay the council tax has died, and neither probate nor letters of administration have yet been granted. This applies until probate/ letters of administration have been granted and for 6 months afterwards (unless someone else becomes the owner).
  • Property unoccupied because the law says nobody is allowed to live in it.
  • Property kept vacant for a religious minister to move into.
  • Property unoccupied because the person who would normally have to pay the council tax is living at another address where they are being cared for.
  • Property unoccupied because the person who would normally have to pay the council tax is living at another address where they are caring for someone who is elderly, ill or disabled.
  • Property unoccupied because the person who last lived there, and who would normally have to pay council tax, is now a student living somewhere else.
  • Property unoccupied because the mortgagee has repossessed it.
  • Property unoccupied because it is the responsibility of a trustee in bankruptcy.
  • An empty caravan pitch or boat mooring.
  • Unoccupied domestic property which is part of another domestic property and cannot be rented out separately (for example, unoccupied "granny flats").
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Council tax benefit and second adult rebate
People who are on a low income and who have less than £16,000 in savings can claim council tax benefit, which reduces the amount of council tax you have to pay. However, for those aged 60 and over receiving the guarantee element of Pension Credit the £16,000 savings limit does not apply, and Council Tax benefit can still be claimed.

Click the link to find out more about who is entitled to council tax benefit.

If you are not entitled to council tax benefit but someone in your home is on a low income, you may be able to claim second adult rebate. To get this, the council tax bill must be in your name and you must

  • not have a partner and
  • have someone living with you (e.g. a grown-up son or daughter or a parent) who has an income of less than £209.99 per week before deductions.
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