Single Person Discount

If there is only one adult who has their main home in a dwelling, they will be entitled to 25% discount off their council tax bill.

If you feel that you may be entitled to a single occupier discount please apply using our online Single Persons Discount application form.

 

---

Disregarded Persons Discount

Certain categories of person are entitled to be disregarded (that is, not counted) for Council Tax purposes. A discount may be allowed on the Council Tax bill if the number of adults counted as living in the property is less than two. This may result in the dwelling, which is occupied by two or more people being treated as if it was occupied by only one resident, or even no residents. The Council Tax bill for the dwelling will attract a discount of 25% or 50% accordingly.

The following groups of people may be disregarded.  Details below of the different types of disregards available and the evidence required when making an application:- 

People who are Severely Mentally Impaired

To qualify, a person is deemed to be severely mentally impaired if they have severe mental impairment of intelligence and social functioning (however caused) which appears to be permanent. The person must also be entitled to any one of these benefits:

• Incapacity Benefit
• Attendance Allowance or Constant Attendance Allowance
• Severe Disablement Allowance
• Care component of Disability Living Allowance or the daily living component of Personal Independence Payment (PIP) at the standard or enhanced rate
• Increase in the rate of disabled pension (where constant attendance is needed)
• Employment and Support Allowance (any element)
• Income Support where the applicable amount includes a disability premium
• Universal Credit (including an element for limited capacity for work or limited capability for work and work-related activity).

If everyone in the household is severely mentally impaired, the property may be exempt from Council Tax. To claim please visit our portal and complete our online application - you will need to provide supporting evidence separately. You must provide evidence of any entitlement to any of these benefits together with a signed medical certificate from your GP.

Please tell us within 21 days of any changes, including if you are moved onto or refused Personal Independence Payments (PIP)

Carers

You will not qualify as a carer if the person that you are caring for is your husband, wife, partner, civil partner or your child (aged under 18). To qualify, you must live in the same property as the person you are caring for and provide care for at least 35 hours per week.

The disabled person must also be in receipt of one of the following benefits:

• any Attendance Allowance
• the highest or middle rate of the care component of a Disability Living Allowance or Personal Independence Payment
• an increase in the rate of disablement pension
• an increase in a Constant Attendance Allowance
• Universal Credit (including an element for limited capability for work or limited capability for work and work-related activity)

Your income and savings will not affect your eligibility. If there is more than one carer in the property they can both be disregarded for Council Tax purposes as long as they both meet the conditions above.

Please tell us within 21 days of any changes, including if you are moved onto or refused Personal Independence Payments (PIP)

Full-time Students

Any property which is occupied only by students, such as a hall of residence, is exempt from Council Tax. Homes left empty (furnished or unfurnished by full-time students may also be exempt.

You may qualify as a full-time student, and/or are not counted for Council Tax if:

• you attend a university or college course lasting for at least one academic year - as long as you attend for at least 24 weeks out of the year and study for at least 21 hours a week during term-time,  or
• you are under 20 and your course leads to a qualification up to (but not above) A Level standard or equivalent - as long as it lasts for more than three months and involves more than 12 hours of instruction, tuition and/or supervised study per week
• you are an 18 or 19 year old who left school after 30 April until 1 November of the same year
• you are an 18 year old for whom Child Benefit is still being paid

You are not a full-time student if you are taking a course as a consequence of your job such as day release or are taking an evening class.

If you are a full-time student who lives with your spouse/partner from outside the UK, they can claim a discount/exemption if they can prove that immigration rules prevents them from either taking paid employment or from claiming benefits.

Student nurses and midwives 

A student nurse undertaking a course which leads to a first registration on the Register maintained under the Nurses, Midwives and Health Visitor Act 1978 is disregarded (not counted) for Council Tax purposes.

Foreign language assistants

You will be classed as a student if you are:

• registered with the Central Bureau for Educational Visits, and
• working as a foreign language assistant at a school or other educational institution in Great Britain.

Apprentices and trainees 

An apprentice is a person who is regardless of age, employed to learn a trade or profession and:

• undertaking a programme of training leading to a qualification accredited by the Qualifications and Curriculum Development Agency and
• employed at a salary or in receipt of an allowance or both, which are in total no more than £195 per week

The employer is required to provide written confirmation of the applicant's entitlement.

A trainee is a person who is under 25, and in a recognised form of full-time training funded by either the Skills Funding Agency or the Young People's Learning Agency.

Hospital and care home residents 

Anyone who has moved out of their former home, and whose main residence is now effectively a care home or hospital, is disregarded for Council Tax purposes.

People in detention - We will disregard (not count) someone if they are:

• detained in prison, hospital or some other place by order of a court
• detained pending deportation under the Immigration Act 1971
• detained in a place of safety under the Mental Health Act 1983
  We will not disregard someone:
• who is detained for non-payment of Council Tax or for default in paying a fine
• while they are being held in police custody until being remanded in custody by a court.             

An exemption can be given if a property has been left unoccupied by a person who is in detention.

Homes for Ukraine

A person who has come to England under the Home for Ukraine sponsorship scheme and continues to live with a host will be disregarded for Council Tax purposes. This will protect the host’s entitlement to the following discounts:

• 25% discount for one liable adult in the sponsor household or
• 50% discount where all people in the sponsor household are already disregarded.   

Similarly, the host will not lose any exemption from Council Tax if they offer accommodation to a person who has a visa under the Homes for Ukraine sponsorship scheme.

However, if the host provides accommodation in a second home, the person living in the property will be liable to pay Council Tax. 

Ukraine Permission Extension scheme

The Ukraine Permission Extension (UPE) came into operation on 4 February 2025. It allows eligible Ukrainian nationals or their family members already in the UK to continue living here for up to a further 18 months. 

How the changes affect those moving from HFU scheme to UPE

Sponsors will still receive any discounts, disregards or exemptions whilst they have Ukrainian guests staying with them in their home.

Your responsibilities:

You will be responsible for paying council tax if a sponsor provides you with separate accommodation, for example in another property the sponsor owns but does not live in.

You will receive a 50% discount if all the residents of the household have moved to the UPE scheme. 

You will be responsible for paying half the council tax on the property, but you may be able to claim an additional benefit called 'council tax reduction' to help you pay for this.

If you are in privately rented accommodation:

Under the UPE scheme, you will no longer be entitled to council tax disregard. 

You may be entitled to a sole occupier discount and council tax reduction if you are the only adult over 18 years living in the property.

There are discounts for these households but the amount of reduction depends on who is part of the household. Please contact us via our online portal.

Diplomats

Diplomats and members of international organisations headquartered in the UK and their non-British spouses will be disregarded if they have privileges and immunities conferred by one of these: 

• Diplomatic Privileges Act 1964
• Commonwealth Secretariat Act 1996
• Consular Relations Act 1968
• Commonwealth Countries and Republic of Ireland Order 1985
• International Organisations Act 1968
• Hong Kong Economic Trade Act 1996 

The person must not be:

• a British subject
• a British citizen
• a British Dependent Territories citizen
• a British National (overseas) or a British Overseas Citizen
• a British protected person
• a permanent resident in the United Kingdom.

We will need official evidence, such as written confirmation of your diplomatic status from your embassy, stating the class of diplomat you fall under.

Religious communities 

If you are a member of a religious community, for example if you are a monk or nun, you may qualify if:

• you are a member of a religious community where the principal occupation is one or any combination of the following: prayer, contemplation, education, the relief of suffering
• each person must have no income, with the exception of any occupational pension due to former employment, or capital of his or her own
• all persons must be dependent upon the community for their material needs.

We will need confirmation that you fulfil the criteria from the head office of your religious community.

Visiting forces

Members and dependants of an international headquarters, defence organisation or a visiting force may be eligible if they have a relevant association within the meaning of the Visiting Forces Act 1952, with a visiting force from one of the countries to which the act applies.
'Relevant association' means that the person is either:

• a member of that force or a member of a civilian component of that force
• a dependant of a member, provided that the dependant is not a British citizen or is not ordinarily resident in the UK. 

We will need a letter from the designated organisation confirming that you're eligible,

If your bill indicates that a discount has been allowed, you must tell us within 21 days of any change of circumstances which affects you entitlement. If you fail to do so you may be required to pay a penalty.

If you feel you may be entitled to any of the discounts or disregards listed above please contact us via our online portal.

 

---

Other discounts 

Job-related dwellings

If an employee has been provided with a dwelling by their employer and is required to live in that dwelling for the proper performance of his/her duties, that property may be regarded as a second home providing the occupiers of the job-related dwelling have their sole or main residence elsewhere. In these circumstances 50% Council Tax will be charged. If the job-related dwelling is their sole or main residence, the other home may qualify for a 50% discount.

One of the following conditions must also apply to the job-related dwelling:

• the duties of the job make it easier for you to live there, or
• you can carry out your job better by living in the property, and it is usual for employers to provide accommodation in that type of job, or
• there is a special threat to your security, so special security arrangements have been made and you have to live in the property because of those arrangements, or
• your contract of employment requires you to live there

Examples of where the discount might apply include:

• publicans who have their own house but their contracts say they have to live in the pub they run
• school caretakers who have a home elsewhere but their contracts say they must live on or near the school, in accommodation provided by the employer
• ministers of religion who have their own home but have to live in other accommodation provided by the church in order to carry out their duties as a minister

Please note that:

• special rules apply if the employee is a director of the company which employs him/her and lives in a dwelling provided by the company
• the job-related discount does not apply if a person lives in a dwelling provided by a trade or business partner
• the job-related discount only applies where both homes concerned are in England, Scotland or Wales
• you cannot claim Council Tax Reduction for a second property

Annexes

A discount of 50% will apply to annexes which are:

• occupied by a relative of the person liable to pay the Council Tax of the main dwelling; or
• unoccupied as the person living in the main dwelling is using the annexe as part of their main home

The list of qualifying relatives:

• Spouse, civil partner, parent, child, stepchild, grandchild, brother, sister, uncle or aunt, nephew or niece, great-grandparent, great-grandchild, great-uncle or aunt, great-niece or nephew, great-great-grandparent, great-great-grandchild, great-great-uncle or aunt, great-great-niece or nephew
• Relationships by marriage or civil partnership (i.e in-laws)
• Relationships between people living together as spouses

Note: Cousins do not qualify for an annexe discount.

This change makes it possible for persons under the age of 65 to obtain a discount if they are resident in an annexe and related to the person paying the Council Tax on the main dwelling.

The following annexes are already exempt from Council Tax and will not be affected by this new relief:

• occupied by a dependant relative; or
• unoccupied and cannot be let separately from the main dwelling without a breach of planning control

To apply for this, please download, print out complete and return the Annexe Discount Application form.