Not everyone has to pay the full council tax. There are several types of discount available:
- 100% for a property that is habitable, unoccupied and unfurnished for a maximum of 3 months since the last occupation day* (see below)
- 25% for a property that is undergoing major structural repairs and alterations and as a result is unoccupied because it is both unfurnished and uninhabitable. This is for a maximum of 12 months.
- 50% discount for tied properties and mobile homes that are not being used as someone's sole or main residence.
- 25% discount where there is only one adult resident in a property or where all except one adult resident are disregarded for Council Tax purposes.
- 10% discount where the property is furnished and classed as a second home.
* The last occupation day means the day before the dwelling concerned ceased to be occupied. For the purpose of determining the last occupation day, any period of less than 6 weeks within which the dwelling was occupied shall be disregarded. The empty and unfurnished discount is based on the property and not the person, i.e if a property is awarded an empty and unfurnished discount for 3 months and there is a change in occupancy/owner (and the property has not been occupied for a period of six weeks or more in the interim) a further discount cannot be awarded.
Single person discount
The full council tax bill assumes that there are two adults living in the property as their main home. If there is only one adult aged 18 or over living in the property, the council tax bill is reduced by 25%.
Apply for single person discount: Council Tax Exemptions and Discounts Form
Second homes are classed as those properties that are furnished but are not considered to be anyone’s main home.
Apply for second home discount: Council Tax Exemptions and Discounts Form
If you are disabled
If you or someone, who lives with you, need an additional room or extra bathroom or kitchen or extra space in your property to meet special needs arising from a disability, you may be entitled to a reduced council tax bill.
The bill may be reduced to that of a property in the band immediately below the band shown on the valuation list. These reductions ensure that disabled people do not pay more council tax on account of space needed because of a disability. Please note that a qualifying tax payer with a Band A council tax liability will have a reduction amounting to 1/9th of the Band D charge (their bill will reduce from a liability of 6/9 of the Band D council tax to a 5/9 liability).
Apply for disabled person discount: Council Tax Exemptions and Discounts Form
Discounts for certain occupiers
Certain people are disregarded for council tax purposes. They do not count towards the number of adults resident in the dwelling.
People in the following groups are disregarded when counting the number of adults living in a property.
- Full-time students and student nurses.
- Patients 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 or 19 year olds who are at or who have just left school.
- Care workers working for low pay, usually charities.
- People caring for someone with a disability who is not their spouse, partner or child under 18 years of age.
- Members of visiting forces and certain international institutions.
- Members of religious communities (monks and nuns)
- People in prison (except those in prison for non-payment of council tax or a fine)
- People who are diplomats or members of an international organisation headquartered in the UK
Apply for council tax discount: Council Tax Exemptions and Discounts Form
Where an apprentice is living in a property the Council Tax payer may be entitled to a 25% Council Tax Apprentice Disregard or Reduction.
To increase its support to single parents and school leavers the council has introduced a Council Tax Apprentice Reduction scheme. The Apprentice Reduction scheme extends the eligibility for a reduction in Council Tax beyond that currently required for entitlement to the existing Council Tax Apprentice Disregard.
When considering eligibility for a Council Tax Apprentice Disregard or Reduction, the definition of an apprentice is someone who is employed for the purpose of learning a trade, a business, a profession or a vocation, and who is taking a qualified course approved by the Qualifications and Curriculum Authority. Entitlement to an Apprentice Disregard or Reduction will last for the term of the apprenticeship.
Apprentice Disregard - The council tax payer will be eligible for a 25% Council Tax Apprentice Disregard if the only other adult resident at the property is an apprentice earning less than £195.00 gross per week.
Apprentice Reduction - From 1st April 2021, the council tax payer will be eligible for a 25% Council Tax Apprentice Reduction if the only other adult resident at the property is an apprentice earning more than £195.01 gross but less than £300.00 per week gross.
Apply for an apprentice reduction - Apprentice Reduction Application Form