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.
* From 1 April 2020 this will be reduced to 0%.
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.
There is a special discount scheme available for those affected by the severe weather incident of 30 July 2019.
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.