Discounts on council tax
Single person discount
The full council tax bill assumes that there are at least two adults 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%.
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.
There is now a full council tax charge for properties that fit into this category.
The second home discount (10%) ceased on 1st April 2013.
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 1st April 2013.
People in the following groups, who meet certain conditions, will not count towards the number of adults resident in a dwelling:
- 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
- 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).
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.
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.
Also, 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.