Council tax discounts

Council tax is made up as 50% property tax and 50% personal tax. The 50% personal proportion is based on two adults living in the property. If there is only one adult living in the property then the personal element is reduced to 25%. This reduction is known as single-person discount.

To claim a single person discount, complete the online  council tax single person discount application form . Alternatively you can download, print and complete the application form and return to us by post. 

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 categories listed, 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.

You can claim a 25% discount if you are the only adult living in the property or if all but one resident adult are:

  • Full time students, student nurses, apprentices, people on youth training schemes
  • Spouses of overseas students
  • People whose main home is a hospital, care home, hospice, hostel or night shelter
  • Severely mentally impaired
  • 18 or 19 year olds who are at or have just left school
  • Care workers on low pay living with the person receiving care
  • People caring for someone with a disability who is not a spouse, partner or child under 18
  • Members of visiting forces and some international institutions
  • Members of religious communities - each person must have no income except an occupational pension or personal capital
  • People in prison (except those in prison for non-payment of council tax or a fine)
  • People with disabilities - you may be entitled to a reduction if your property has been adapted to meet the needs of a disabled resident. 

View a full list of categories of discounts and exemptions.

Council Tax Support Scheme

From 1 April 2013 the Council Tax Support (CTS) scheme replaced Council Tax Benefit (CTB). This is a local scheme that helps people with no or low income to pay their council tax. For 2014/15 the maximum rate of support for those of working-age is 81% of their council tax liability. For those above working-age it is 100% of their council tax liability.

Some of the classes of persons who may be eligible for discount are described in the pages listed below.