Full Council Tax is payable where 2 or more adults live in a property. If only one person lives there, a 25% discount is given (a ‘Single Person Discount’). You can claim a Single Person Discount online - look under Do it online / Apply on the right.
When counting the number of people who live at an address, some people are disregarded – that is, they are not counted. If after disregarding a person, the number of resident adults 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 - there is a related page for each one containing more information and a claim form:
- Some young people
- Full-time students and their non-British spouses
- Student nurses
- Youth Training trainees
- 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 (unless in prison for not paying Council Tax or a fine)
- Members of religious communities
- Members of visiting forces or international headquarters and defence organisations. Please contact us using the form below if you need more information on this discount or wish to claim it.
People with a low income might be able to get Council Tax Support. This could cover some or all of the Council Tax bill. See the "Council Tax Support" related page below for more information.
People who are disabled sometimes qualify for a Reduction for Disabilities if they use a wheelchair indoors or their home has certain features - see the related page 'Reductions for people with disabilities' below.
Properties which are furnished but are nobody’s main residence used to qualify for a 10% discount (see the 'Sole or main residence' page for more information on main residence) but from 01.04.13, no discount applies.
Some properties are exempt from Council Tax so nothing is payable for them (see 'Exemptions for occupied properties' and 'Exemptions for unoccupied properties'). This used to include empty properties which have been empty for less than six months and properties undergoing major repair work, but from 01.04.13, no exemption applies to proerties in either of these circumstances. There is more general information on empty properties on the related page 'Empty properties and the Council Tax' below.