You can apply for a Council Tax discount using our online form below:
It is an offence under the Council Tax regulations for a person to knowingly provide false or misleading information to the council. The fine for this offence is £1,000. The council may verify the information provided to confirm the exemption where the law permits.
Single person discount
The single person discount recognises that single adults make a reduced personal use of local services, whilst still benefiting from services that protect and enhance their property (like fire cover, street lighting, etc).
A full Council Tax bill is based on at least 2 adults living in a home. Adults are those aged 18 or over. You get 25% off your bill if you live on your own, or you live with someone who is not counted (‘disregarded’) for the purposes of Council Tax.
For example, a single parent with no children over the age of 18 would receive 25% off their Council Tax bill. You do not pay more if you have more than 2 adults living there.
You can apply for a single person discount here
‘Disregarded’ people
You will usually get a 50% discount if nobody living in your home, including you, is ‘counted’ for Council Tax.
The following categories of people are usually not counted (or ‘disregarded’) for Council Tax:
- people under the age of 18
- 18 or 19 year olds who are at or have just left school
- full-time students, student nurses, youth training trainees and apprentices
- non-British spouses, partners or dependents of a student
- people whose main home is a hospital, care home, hospice, hostel or night shelter
- severely mentally impaired people
- care workers 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 armed forces and some international institutions
- members of religious communities that have limited income
- people detained in prison or under the Mental Health Acts (except those in prison for non-payment of Council Tax or a fine)
If you fit into one of those categories but are not sure if you might be entitled to a discount, please contact the Council Tax Team to discuss.
If a property is solely made up of occupying residents who are exempt (for example, full-time students), then there is no Council Tax payable.
Disabled band reduction scheme
You may be eligible for a reduction in the Council Tax banding of your property if you live in a larger property than you would otherwise need because you or another occupant are disabled. To be eligible, you need to show you have either:
- an extra bathroom, kitchen or other room that you need for the disabled person
- extra space inside the property for using a wheelchair
The property must be the main home of at least one disabled person. This can be an adult or a child - it doesn’t have to be the person responsible for paying Council Tax.
If you apply for the reduction and these criteria are met, then your Council Tax bill is reduced to the amount payable for a home in the valuation band below yours. If you are in the lowest band already (Band A) you get a reduction of one sixth of the bill.
Annexes: Family discount
Annexes to homes are generally subject to a separate Council Tax bill. However, if you have an annexe to your home you may be able to obtain a 50% discount on your Council Tax bill for the annexe if you are using the annexe as part of your main home.
If you live in an annexe as your main home, you may get a 50% discount on your Council Tax bill if you are a relative of the person who is responsible for paying Council Tax on the main property.
Annexes: ‘Granny annexe’ exemption
In addition, an annexe will be fully exempt (which means you don’t have to pay Council Tax) if it has a dependant relative living in it as their main, or only, home. A relative is dependant if they are:
- aged 65 or over
- substantially or permanently disabled, or
- severely mentally impaired
An exemption may also be granted where an annexe is empty and cannot be let separately without a breach of planning permission. This exemption can be granted regardless of whether the property is furnished or not, and continues as long as nobody is living in the annexe.
An annexe would also not be liable for Council Tax if it was occupied by someone under the age of 18, or who was in full-time education.
Second home discount
Second homes are furnished properties that you own for your personal use but are not your ‘main or sole’ residence.
Local discount: From 1st April 2025 a Council Tax premium of 100% will be charged on homes occupied periodically. These are homes which are substantially furnished but have no resident (i.e., it is not someone’s sole or main residence).
National discount: In certain cases, a 50% discount needs to be applied where a second home is left empty if you are required by your employer to move elsewhere for job-related purposes. This might apply, for example, if you are a member of the armed services and you are required to move into Ministry of Defence accommodation in Great Britain as part of your posting.
Empty properties
If you own an empty home, you will usually have to pay Council Tax.
Some homes are not subject to Council Tax for as long as they stay empty. They include certain homes subject to an exemption (see below), for example homes that:
- have been repossessed
- can’t be lived in by law, for example if they’re unfit for habitation
- are empty because they’ve been compulsory purchased and will be demolished
If you consider your property is derelict or uninhabitable, you may ask the Valuation Office Agency to remove it from the Council Tax valuation list. If the Valuation Office Agency agrees to do so, the property will no longer be subject to Council Tax.
The council will tell you when you have to start paying Council Tax if you’ve been carrying out major home improvements on an empty property or building a new property. You will receive a ‘completion notice’ that tells you the date you must start paying Council Tax.
An empty home is not eligible for a single person discount.
Long-term empty properties
If you own a home that has been empty and unfurnished for at least 1 year, the council has the power to add a premium to the Council Tax bill to encourage you to bring the home back into use. This can be up to 100% extra on top of the normal Council Tax.
The premium can be increased to 200% if the property has been empty for at least 5 years and, to 300% if the property has been empty for at least 10 years.
The time frame applies to the property, not the ownership, so you may want to ask your solicitor to clarify how long a property has been empty if you are considering a purchase (but not immediately moving in).
Last updated: Friday, 24 May 2024 2:36 pm