Discounts and Exemptions

Discounts

The full council tax bill assumes that there are two adults living in a dwelling (as their main home). If only one adult lives in a dwelling (as their main home), the council tax bill will be reduced by a quarter (25%). (See form Single Adult Discount.)

We also have some discretion to vary the level of discount applied to unoccupied properties.

Some people are not included when counting the number of adult residents in a dwelling providing they meet the following conditions:

• Full-time students/student nurses and their non-British spouses/dependants.
• Apprentices and Youth Training Trainees.
• Patients permanently resident in hospital.
• People who are being looked after in care homes.
• People who are severely mentally impaired.
• People staying in certain hostels or night shelters.
• 18 and 19 year olds who are at or have just left school.
• Careworkers working for low pay, usually for charities.
• People caring for someone with a disability who is not a spouse, partner or child under 18.
• Members of visiting overseas forces and certain international institutions.
• Members of religious communities (monks and nuns).
• People in prison (except those in prison for nonpayment of Council Tax or a fine).
• Diplomats and members of international organisations headquartered in the UK.
• The disabled who have special adaptations in their property

Within each of the groups, a number of conditions may need to be met before the disregard is satisfied. If you require further details please contact Council Tax.

Exempt Dwellings

Some dwellings are exempt from Council Tax. These include dwellings occupied wholly by students and most empty dwellings. There are several classes of exemption, some of which only apply for a specified length of time

More information can be found in the guidance notes.

This information gives general guidance only and should not be treated as a complete and authoritative statement of council tax law as laid down by Parliament or interpreted by the courts.

Please note that a number of conditions may need to be met before the exemption is satisfied.

There are other forms available online.