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%.

Apply for single person's discount 

Other discounts

Residents that aren't counted when working out the number of adults who live in a property include:

  • students
  • apprentices
  • 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.

Find out if you're eligible and apply for a discount.


An exemption may be awarded from payment of council tax where a property is unoccupied or is solely occupied and:

  • unfurnished
  • 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:

  • students
  • under 18
  • severely mentally impaired
  • under 20 and are school or college leavers

Find out if you're eligible and apply for an exemption.

Last modified on 25 November 2021