Council tax discounts and exemptions
Find out if you're entitled to an exemption or discount on your council tax.
Some households are entitled to a reduction in council tax based on personal circumstances or the condition of the property.
Single person's discount
Council tax is issued on the assumption that 2 adults are living in the property. If only one adult lives in the property, the council tax is reduced by 25%.
Residents that aren't counted when working out the number of adults who live in a property include:
- long-term hospital patients
- people with a disability
- people with a mental impairment
- care workers
- care leavers
- people with a second home or an unoccupied property
- youth trainees
- people whose main residence is a hostel or a night shelter
- people who are members of religious communities
- people in prison
- people under 18
While these residents are not counted towards the number of adults that live in a property (single person's discount), they may be eligible for a different discount.
An exemption may be awarded from payment of council tax where a property is unoccupied or is solely occupied and:
- undergoing major repair work or structural alteration
- due to the death of the last occupier
- held for use by a minister of religion
- due to repossession
- difficult to let because it forms part of another property
- due to legal prohibition
- owned by a charity
- was last used in connection to agriculture
Certain properties may also qualify for exemption where all the occupants are:
- under 18
- severely mentally impaired
- under 20 and are school or college leavers