Council tax discounts and exemptions
Single person discount
Council tax is calculated as 50% property tax and 50% residential tax. The 50% 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%. 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 application.
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 email email@example.com 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% 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 review 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 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.