Council Tax Discounts
Personal 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, a 25% discount will apply and the Council Tax bill will be reduced by a quarter.
If a dwelling is no-one's main home, a 50% discount will apply. This can apply to empty dwellings and second homes.
When calculating the number of adults resident in a dwelling, certain people are not counted for discount purposes.
People not counted for Discount
For the purposes of deciding whether a discount applies, the following people are not counted:
- People caring for someone with a disability who is not a spouse, partner or the carers own child if under the age of 18
- People who normally live in the property but are currently in prison (except those in prison for non-payment of Council Tax or a fine).
- People who are severely mentally impaired
- Full-time students.
- A student's spouse or dependant who is not a British Citizen and who by law may not take paid employment or claim benefits.
- Apprentices or Training Credits Programme Trainees
- People who are under the age of 20 who have left school or college after 30 April (not counted until 1 November of that year)
- Members of religious communities who have no income or capital of their own and are dependant on the religious community to provide for their material needs.
- People aged 18 for whom child benefit is still payable
- Student nurses
- People employed to provide care (e.g. through an agency such as CSV)
- People staying in certain hostels and night shelters
- Members of visiting forces and certain international institutions
- Diplomats, persons who have diplomatic immunity and certain members of their household
The above groups are stated in broad terms. Within each of the groups, a number of conditions may need to be met before the disregard is satisfied. If you require further details about any of these groups, please contact the appropriate Council Tax Section.
Working out whether you qualify for a Discount
To find out if a discount may apply to your home, you should count the number of adults living there who are not in one of the above groups. If you are left with two or more people, there will be no discount. If there is one person, your bill may be reduced by a quarter. If you are left with no one, you may get your bill reduced by a half.
How to Claim
For ways of contacting us see Council Tax Contact Details.
If you disagree with the Council's decision about a discount, you can contact us explaining what you object to and why.
If your bill indicates that a discount has been allowed, you must inform the Council Tax Section of any change of circumstances that affects your entitlement. If you fail to do so, you may have to pay a penalty.
Disabled person's relief
(Council Tax Disability Reduction)
If a disabled person lives in your household and the property has features to the property to help with that person's needs, relief may be available.
The special features are:
- a room provided to meet the special needs of the disabled person (e.g. for storing dialysis equipment)
- an extra bathroom or kitchen is provided for the person with the disability
- extra space is created inside the dwelling to allow for the use of a wheelchair
This relief tries to ensure that disabled people are not disadvantaged by having to pay more tax because of extra space needed. Please note that the use of a private garage for a motor vehicle used by the disabled person is not one of the circumstances which qualify for a reduction.
If you qualify for Relief
Your Council Tax bill will be reduced to that of a property in the band immediately below the band shown in the Valuation List. For example, if your home is in Band C, your Council Tax bill will be reduced to the equivalent of a Band B dwelling. This will not, however, affect the value of your home or its banding in the Valuation List.
If your home is in Band A, from 1st of April 2000 you may qualify for a reduction.
How to Claim
For ways of contacting us see Council Tax Contact Details.
If you disagree with the Council's decision about Disabled Person's Relief, you can contact us explaining what you object to and why.
If your bill indicates that Disabled Person's Relief has been allowed, you must inform the Council Tax Section of any change of circumstances that affects your entitlement. If you fail to do so you may have to pay a penalty.
Council Tax exemptions
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:
Unoccupied Properties
| Class | Description |
| A | Unoccupied and substantially furnished dwellings where structural alterations or major repairs have taken place. From the 1st of April 2000 this exemption will only apply for a maximum of 12 months |
| B | Unoccupied dwellings owned and last used by a charity (exempt for up to 6 months) |
| C | Unoccupied and substantially unfurnished dwellings (exempt for up to 6 months) |
| D | Dwellings left unoccupied by people in prison |
| E | Dwellings left unoccupied by long-stay hospital patients and also by people who move permanently into a nursing home or residential home |
| F | Dwellings left unoccupied by deceased persons where grant of probate/ letters of administration has not been obtained, and for a period of 6 months after such grant has been obtained |
| G | Dwellings where occupation is prohibited by law |
| H | Dwellings held vacant for a minister of religion |
| I | Dwellings left unoccupied by people receiving care |
| J | Dwellings left unoccupied by people providing care |
| K | Dwellings left unoccupied by students |
| L | Unoccupied dwellings where the mortgagee has repossessed |
| Q | Unoccupied dwellings in the possession of a trustee in bankruptcy |
| R | A pitch or a mooring which is not currently occupied by a caravan or boat |
| T | An unoccupied dwelling which is either part of, or within the curtilage of, another dwelling and which may not, because of planning restriction, be let separately from the other dwelling e.g. an annex or granny flat |
Occupied Properties
| Class | Description |
| M | Students Halls of Residence |
| N | Dwellings occupied wholly by students or students and their spouses and/or dependants who are not British Citizens and who by law may not take paid employment or claim benefits |
| O | Armed Forces accommodation |
| P | Visiting Forces accommodation |
| S | Dwellings occupied only by a person or persons aged under 18 |
| U | Dwellings occupied only by a person or persons who is, or are, severely mentally impaired |
| V | Dwellings occupied by diplomats, persons who have diplomatic immunity and certain members of their household |
W
| A dwelling which forms part of a single property including at least one other dwelling e.g. a house with an annex or granny flat. An exemption may apply to any dwelling within the property occupied by a relative of the taxpayer of the other part of the property provided the relative is either elderly, severely mentally impaired, or disabled. |
The above classes are stated in broad terms. Within each of the classes a number of conditions may need to be met before the exemption is satisfied. If you require further details about any of these classes, please contact the Council Tax Section.
Granny Annexes
Where a single property contains more than one self-contained unit, each of those units is treated as a separate dwelling for Council Tax purposes. A self-contained unit is defined as a building or part of a building which has been constructed or adapted for use as separate living accommodation. This includes structures such as those which are commonly termed granny annexes.
From April 1997, legislation was amended so that such units are exempt from Council Tax if they are occupied by elderly, severely mentally impaired or disabled members of the family that live in the other part of the property.
Exemption Class W, as shown above, relates to this.
How to Claim
For ways of contacting us see Council Tax Contact Details.
If you disagree with the Council's decision about an exemption, you can contact us explaining what you object to and why.
If your bill indicates that an exemption has been allowed, you must inform the Council Tax Section of any change of circumstances that affects your entitlement. If you fail to do so, you may have to pay a penalty.
Other ways to Reduce your Council Tax Bill
Council Tax Benefit is available for people on low income. See Related Links below.
