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Council tax discount

The full Council Tax bill assumes that there are two adults living in a dwelling. If only one adult lives in a dwelling as their main home, Council Tax will be reduced by 25%.

Council Tax discount changes for second homes and vacant dwellings

From 1 April 2013, the discount for second homes and vacant (unoccupied and substantially unfurnished) dwellings was removed. Please see 'Changes to Council Tax Discounts' for further information.

Council Tax discount uninhabitable properties and vacant dwellings

Two new classes of 'local' discount have been available since 1 April 2013. These were previously statutory exemptions. The discount has been set at 100%:

  • an uninhabitable property that requires, or is undergoing, major works to render it habitable, or is undergoing structural alteration. This discount will apply for a maximum period of 12 months, as long as the property remains unoccupied and unfurnished;

  • dwellings which are vacant (unoccupied and unfurnished) for a period of up to 6 months since the property became vacant.

Council Tax discount for certain occupants

Certain people are not counted, they are, in effect, invisible when looking at the number of adult residents in a dwelling if they meet certain conditions:

  • full-time students, non-British spouses/dependants of students, student nurses, apprentices and Youth Training trainees;

  • patients resident in hospital;

  • people who are being looked after in care homes;

  • people who have a chronic mental health condition;

  • people staying in certain hostels or night shelters;

  • 18 year olds and 19 year olds who are at school, or have just left school;

  • care workers working for low pay, usually for charities;

  • people caring for someone with a disability who is not a spouse, partner, or child under 18 years of age;

  • members of visiting overseas forces and certain international institutions;

  • members of religious communities, for example, monks and nuns;

  • people in prison (except those in prison for non-payment of Council Tax or a fine);

  • diplomats and members of international organisations head quartered in the United Kingdom.

How to apply for Council Tax discount

If you think you may be entitled to a discount and this is not shown on your bill, print and complete one of the following forms:

Alternatively, you can contact the Local Taxation Team at the address below.

Change in circumstances that affect you Council Tax discount

If your bill shows that a discount has been allowed and your circumstances have changed, you must tell us straight away. If you do not, you could be liable to pay a penalty of £50. If you continue to fail to provide the correct information, you may be liable to pay a further penalty of £200.