main content Council tax discounts and disregards

The Council Tax bill assumes that there are two adults living in a dwelling. If a dwelling is occupied by only one adult then the bill is reduced by 25%. Complete the Council Tax Single Person Discount application form to apply. If there are two or more adults in a property no discount is allowed.

Certain people will be disregarded when calculating the Council Tax bill. This applies if a number of people live in a property and all but one come within one or more of the discount/disregarded categories, the property is treated as having just one resident for Council Tax purposes, and a 25% discount applies. If all occupants are disregarded then a 50% discount applies.

The classes of persons who may be eligible for discount are as follows:

In the four cases listed below, an application form needs to be completed and sent to us. More information about each case and the appropriate form is available by following the appropriate link:

If you wish to apply for one of the discount categories listed below, please contact the Council Tax Department for more information.

  • Students and student nurses:  Students are disregarded for the period of their course if they are attending a full time course. See Council Tax information for students for details.
  • School and college leavers:  This disregard covers 18 or 19 year olds who leave school or college between 1 May and 31 October in any year.
  • Person in detention:  People who are being detained are disregarded while in custody or prison unless they are detained for non-payment of Council Tax.
  • Apprentices:  A person is an apprentice if he or she is employed to learn a trade or profession and is undertaking a training programme leading to a qualification.
  • Members of religious communities:  This disregards covers persons who are member of religious communities for the principal occupation of prayer, contemplation, education, the relief of suffering or a combination of these.
  • Members (and dependants) of visiting forces:  A person is disregarded if he or she is part of a visiting force.
  • Person with diplomatic privilege or immunity:  Persons with privileges or immunities are disregarded for the purposes of Council Tax.
  • Members (and dependants) of international headquarters and defence organisations:  Members of international headquarters or defence organisations are disregarded.
  • Residents of hostels for the homeless or night shelters:  Anyone who is resident in accommodation for the homeless is disregarded from Council Tax.
  • Non-British spouses of students:  A person who is a spouse or dependant of a student is disregarded for the purposes of Council Tax.