Council tax discounts and exemptions

Single person discount

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.

Single person's discount review 

We are reviewing all households claiming a single person’s discount of 25% on their council tax bill. If you've received a letter regarding your entitlement to a 25% discount, please complete our single person discount review form

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 2015/16 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. We are currently consulting on the level of assistance to be provided in 2016/17.