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Council Tax discounts

Single occupier discount

People that are not counted (disregarded) for Council Tax

Disablement relief

Empty properties

Second homes

There are a number or discounts people may be entitled to which reduces the amount Council Tax you need to pay.

Single occupier discount

Your Council Tax bill assumes that there are at least two adults over 18 living in the property (as their main home). More than two people make no difference to the charge. One person or no one at all in a property may qualify for discount.

Discounts aren't based on income. It doesn't matter about how much you have or the savings you have. A discount is given if your circumstances meet certain conditions.

From time to time we carry out a review of single persons discounts claimed, so we may ask you to confirm you're you remain the only adult living at the address.

pdf icon Apply for single occupier discount [941kb]

People that are not counted (disregarded) for Council Tax

Some people may be disregarded for Council Tax purposes if they fulfil certain criteria. This means they may not be included when we decide how many people aged 18 or over live in your property.

These are:

  • full time students or student nurses
  • apprentices
  • youth trainees under 25
  • 18 to 19 year olds who have child benefit paid for them
  • unpaid carers
  • employed carers
  • people who are severely mentally impaired
  • people in prison or detained by order of court
  • people being looked after in care homes
  • people living in certain hostels or night shelters
  • members of religious communities, and
  • members of visiting forces and certain international institution.

Application forms

Disablement relief

You may qualify for a reduction in your Council Tax bill if you, or any member of your household, are disabled and your home contains at least one of the following:

  • A second bathroom or kitchen required for meeting the needs of the disabled person.
  • A room set aside to provide facilities for the disabled person.
  • Sufficient room for the disabled person to use his or her wheelchair indoors.

The amount of Council Tax payable will be reduced to the band below your property's band assessed by the Valuation Office Agency.

You can receive this reduction even if your property is in Band A.

pdf icon Application for Disablement Relief [686kb]

Empty properties

Explanation of terms:

  • Empty - A property that is not anyone's main home and is unfurnished
  • Unoccupied - A furnished property that is not anyone's main home
  • Occupied - A property that is lived in as someone's main home

Empty properties are subject to the full Council Tax charge except in the following circumstances:

Class C Discount (applies for three months after the property becomes empty)

If a property is empty and unfurnished, the liable person for Council Tax can apply for a Class C discount. This discount attracts a 75% reduction for the first three months that a property is empty. If the property remains empty after three months no further discount will apply and the liable person becomes responsible for the full charge.

Prior to 1 April 2015 the discount period was six months.

Class D Discount

An empty property which requires, or is undergoing major repairs to make it habitable, or is being structurally altered, may qualify for 25% discount for the first 12 months that the property is empty. After the 12 months has expired there will be no further discount and the liable person will be responsible for the full charge.

Empty property premium

From 1 April 2015, if a property is empty and unfurnished and has been empty for two years or more, it will attract an empty property premium of 50% of the Council Tax charge. The Council Tax bill will be 150% of the relevant charge.

Second homes

Second homes pay 100% Council Tax.

However there is one exception to this. If a person has to be away from their home as a condition of their employment (e.g. armed forces personnel being posted away from home, either here or abroad) then they may qualify for 50% discount. It also applies to other others workers who can demonstrate to us they satisfy the criteria.

A regular review is carried out on all discounts. If your Council Tax bill tells you that we have awarded a discount, you must tell us straightaway about any change to your circumstances, which may affect your discount.

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