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 online council tax single person discount application form

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 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 2018/19.

Further information about the Council Tax Support scheme.