This page explains:
- Council Tax discounts including single person discount, reductions for disabilities and other discounts
- Council Tax exemptions properties that may be exempt
- Council Tax support for people on a low income
Full Council Tax is payable where 2 or more adults live in a property. People under 18 are not counted as residents because only adults are counted.
Council Tax discounts
Single Person Discount
If only one person lives at a property, a 25% discount is given. You can claim a single person discount online - see the related page 'Single person discount' for more information.
Please note, though, that if someone who normally lives with you is living away from home but their 'sole or main residence' is still at your address, you will not be entitled to a single person discount (see the related page 'How your sole or main residence affects your Council Tax' for more information).
Reduction for disabilities
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'.
When counting the number of people who live at an address, some people are disregarded – that is, they’re 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 ‘disregarded’, or not counted, are listed below – unless stated otherwise, there is a related page for each which contains more information and a claim form.
- Some young people, Youth Training trainees and apprentices
- Full-time students and their non-British spouses or dependants
- Student nurses
- Residents in care homes, certain hostels or long-term hospital patients
- People who are severely mentally-impaired and receive certain benefits
- People in prison, on remand or being held in hospital
- Members of religious communities
- Members of visiting forces or international headquarters and defence organisations. Please contact us if you need more information on this discount or wish to claim it.
Properties empty for up to 7 days
With effect from 01.04.2014, a discount of 100% can be granted for a property which is unoccupied and unfurnished for a period of 7 days or less, so no Council Tax is payable for them. However if the property is empty for over 7 days, no discount can be allowed, so full Council Tax is payable from the date the property first became unoccupied and unfurnished.
From 01.04.14, a 50% discount can be granted for an annexe which is part of a single property if
a) it’s being used by the resident of the main house as part of their sole or main residence, or
b) it’s the sole or main residence of a relative of the person who’s responsible for the Council Tax at the main house.
If you have an annexe and think this discount should apply, a claim form is available in the Documents section of this page.
Council Tax exemptions
Some properties are exempt from Council Tax so nothing is payable for them (see the related pages '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 properties in either of these circumstances. There is more general information in the related page 'Empty properties and the Council Tax'.
Properties that are furnished but are nobody’s main residence used to qualify for a 10% discount but from 01.04.13, no discount applies.
Council Tax support
People with a low income might be able to get Council Tax Support. This could cover some or all of the Council Tax bill. For more information search Council Tax Support in our search facility.