Council tax - single person discount

Council tax is calculated as 50 percent property tax and 50percent residential tax. The 50 percent residential proportion is based on two adults living in the property. If there is only one adult living in the property then the residential element is reduced to 25 percent. This reduction is known as single-person discount.  Single person discount is not applicable to empty properties.  

To claim a single person discount, complete the council tax single person discount form

Should your circumstances change whilst in receipt of single person discount you will need to ensure you inform the local authority immediately as it may result in an overpayment of the discount. Please contact us noting your name, address and reference along with the changes to your household. 

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 percent discount applies. If all occupants are disregarded then a 50 percent discount applies.

You can claim a 25 percent 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. 

Single person's discount review 

We are review all households claiming a single person’s discount of 25 percent on their council tax bill. If you've received a letter regarding your entitlement to a 25 percent 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 2017/18 the maximum rate of support for those of working-age is 75 percent of their council tax liability. For those above working-age it is 100 percent of their council tax liability. We are currently consulting on the level of assistance to be provided in 2019/20.

Further information about the Council Tax Support scheme.