A council tax bill is calculated as if two or more adults live in the property. But if only one adult over 18 lives there, a 25% single person discount applies.
Certain people aren't counted when it comes to council tax calculations.
- Someone on remand or in prison
- Severely mentally impaired people
- Someone for whom child benefit is payable
- School and college leavers
- Student nurses
- Foreign spouses of students
- Youth training trainees
- Patients living in hospital
- Certain types of carer
- Patients living in care homes, nursing homes, mental nursing homes and hostels providing a high level of care
- Members of religious communities
- Diplomats, members of visiting forces, international HQs and defence organisations
- People staying in certain hostels or night shelters
Properties that are unoccupied and substantially unfurnished may be entitled to a 100% discount for the first month, starting on the day the furniture is removed.
Discounts are no longer available for properties that need, or are undergoing, major repair or structural alterations.
Unoccupied caravans and boats qualify for a 50% discount for up to six months.
Discount for flooded homes
We have our own discount scheme to help those who have suffered from weather-related flooding.
Any discount awarded is for a fixed period of up to 12 months.
Contact firstname.lastname@example.org for more information on this discretionary discount.
Second homes: job-related absence
A second home is entitled to a 50% discount if the council taxpayer is unable to live there because of a condition in their employment contract which says they must live somewhere else. Examples include a publican, residential school caretaker or Forces personnel posted on a tour of duty.
To qualify, both properties must be furnished, be in England, Wales or Scotland, and the applicant must be responsible for the council tax payment on each home (unless the property is provided by the ministry of defence or for a minister of religion to perform his duties).
A 50% council tax reduction, on top of any other discount, applies if:
- The annexe forms part of a single property, which includes at least one other dwelling, and is being used by a resident of that other dwelling, or is the sole or main residence of a relative of the person who's liable to pay council tax for that other dwelling.
If a disabled person lives in your home and special adaptations have been made to the property to help with that person's needs, you may be entitled to disabled relief.
The adaptations of the property must be either:
- A room which isn't a bedroom, bathroom, kitchen or toilet which is mainly used by and is needed to meet the needs of a qualifying individual (such as having a kidney dialysis machine, oxygen and other breathing equipment or physiotherapy), or
- A bathroom or kitchen which isn't the only bathroom or kitchen in the home and which is provided to meet the needs of a qualifying individual, or
- Sufficient floor space to allow the use of a wheelchair required to meet the needs of a qualifying individual.
If your application is successful, your council tax bill will be reduced by one band.
No account is taken of your income, so even if you receive a good income, you could still qualify.
Your home may have features added for someone with disabilities that reduce its value. If you don't think these were taken into account when deciding your council tax band, you should write to the Valuations Office Agency.
For more information, go to our section on appeals.