Discounts on Council Tax
Single person discount
The full Council Tax bill assumes that there are at least two adults (aged 18 or over) living in a dwelling.
If only one adult lives in a dwelling (as their main home), the Council Tax bill will be reduced by 25%.
If one adult lives in a dwelling full time and a second adult lives there part-time or is temporarily absent, a discount may not be applicable. This is in line with the legal precedent on the subject. To enquire whether your circumstances would qualify, please email: firstname.lastname@example.org.
To claim a discount please complete the Single Person Discount Form.
Furnished properties which are no-one's home
This includes second homes, holiday homes and properties left empty between tenancies.
The second home discount (10%) ceased on 1 April 2013. There is now a full council tax charge for properties that fit into this category.
Mobile home pitches, boat moorings and some types of employment related accommodation continue to receive a 50% discount.
Unfurnished and unoccupied properties
An empty and unfurnished property is eligible for a full council tax discount (100%) for a maximum of 28 days. A full charge becomes payable after the first 28 days. The discount starts on the first date the property is empty, regardless who owns it, so if you purchase a property which is already empty then you may not qualify for this discount if it has already been granted.
This discount replaces the class C empty and unfurnished exemption, which ceased on 1 April 2013.
Occupiers in the following categories may be "disregarded" for Council Tax purposes. This gives rise to a reduction if there is only one adult occupier of a property who is not disregarded (25% discount), or if all adult occupiers are disregarded (50% discount, or a full exemption in certain categories):
- full time students, student nurses, apprentices and Youth Training trainees
- patients resident in hospital
- people who are being looked after in care homes
- people who are severely mentally impaired
- people staying in certain hostels or night shelters
- 18 and 19 year olds who are at or have just left school (discount applicable until the 31st October in the year that they left school, or until they turn 20)
- careworkers working for low pay, usually for charities
- people caring for someone with a disability who is not a spouse, partner, or child under 18
- members of visiting forces and certain international institutions
- members of religious communities (monks and nuns)
- people in prison (except those in prison for non-payment of council tax or a fine)
Please note that a disregard discount is not the same as the single person discount. If you are in receipt of a single person discount as the sole adult occupier with a child or children aged under 18, you will need to notify the Council when they turn 18, even if they are in a disregarded category. A disregard discount will usually require evidence to be provided.
Changes of circumstances
If your bill indicates that a discount has been allowed, you must tell your billing authority within 21 days of any change of circumstances which affects your entitlement.
If you fail to do so you may be required to pay a penalty of £70.00.
If you still fail to supply information, a further penalty of up to £280.00 may be imposed.
See more: Civil Fine for Single Persons Discount
Empty Property Premium
With effect from 1 April 2020, where a property remains unoccupied and substantially unfurnished for more than two years but less than five years and is not otherwise exempt or prohibited, a premium of 100% of the bill will be added.
Where a property remains unoccupied and substantially unfurnished for more than five years and is not otherwise exempt or prohibited, a premium of 200% of the bill will be added.
From the 1 April 2021, where a property remains unoccupied and substantially unfurnished for more than ten years and is not otherwise exempt or prohibited, a premium of 300% of the bill will be added.