You may be entitled to a discount on your Council Tax bill.
This means that you may pay less.
The Council Tax bill for a property where one of two residents is not counted will be the same as that for a property with only one resident. That is, you will get a 25% discount.
If someone who is not counted lives alone, or only with others who are not counted, a 50% discount applies.
People in the following groups do not count towards the number of adults living at a property:
- Full time students
- Student nurses
- Apprentices and youth training trainees (apprentices must earn under £195 per week)
- Patients in hospital
- Patients in care homes
- People who are severely mentally impaired
- People who are staying in certain hostels or night shelters
- 18 and 19 year olds who are still 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 husband or wife, partner or child under 18
- Members of religious communities (such as monks and nuns)
- People in prison (except those in prison for non-payment of Council Tax or a fine)
- People aged over 18 and entitled to child benefit
- Members and dependants of visiting forces
- Non British husband or wife of a student
- Care leavers
Where a property is solely occupied by students, care leavers or severely mentally impaired persons, or any combination of these, an exemption may apply.
Please contact us for further information.
A full Council Tax bill is based on at least two adults living at a property.
You may get 25% off your bill if you live on your own and count as an adult liable for Council Tax. You may also get a discount if you live with people who don’t count as adults liable for Council Tax.
A list of people who are not counted for Council Tax is available on this page.
Cancel your single person discount
It is important that you are paying the correct rate of Council Tax.
Use this form if you need to cancel your single person discount.
Cancel your single person discount
For the purposes of Council Tax, a disabled person refers to a person who is substantially and permanently disabled.
They can be an adult or a child and do not have to be responsible for paying the Council Tax bill.
Anyone who is medically certified as being Severely Mentally Impaired (SMI) may be eligible to Council Tax discount.
This means that the person will have a permanent condition that severely affects their intellectual and social functioning.
Conditions that can lead to severe mental impairment include Alzheimer’s disease and other forms of dementia, Parkinson’s disease, severe learning difficulties or a stroke, but many others may apply.
To be eligible, the person must be diagnosed as SMI by a doctor and must also be entitled to one of the benefits listed on this form (whether receiving them or not).
Level of reduction of Council Tax bill
- If you have been diagnosed as SMI by a doctor and you are living alone or only with others who are SMI, you will be exempt from paying Council Tax.
- If you have been diagnosed as SMI by a doctor and you live with one adult who is eligible to pay council tax, your household will receive a 25% reduction.
- If you have been diagnosed as SMI by a doctor and you live with 2 or more adults who are eligible to pay council tax there will be no reduction.
There are two types of carers with regard to Council Tax law.
- Professional carer.
- Unpaid carer or relative.
Either could be entitled to a reduction in their Council Tax provided the following criteria are met.
The professional carer
A person will be disregarded if they are:
- engaged to provide care and support to a person on behalf of either a local authority, the Common Council of the City of London, the Council of the Isles of Scilly, the Crown, or a charitable body
- employed by a person to whom they are providing care and they were introduced by one of the above
- employed to provide care for at least 24 hours a week, and are paid no more than £44 per week
- resident in premises provided either by the relevant body (that is, the charity) or by the person to whom they are providing care
The unpaid carer or relative
A person will be disregarded if they are:
- providing care to a person who is in receipt of:
- attendance allowance
- the highest or middle rate of the care component of a disability living allowance
- an increase in a constant attendance allowance under the proviso to article 14 of the Personal Injuries (Civilians) Scheme 1983(3), or under article 14(1)(b) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983(4)
- an increase in the rate of his disablement pension under section 104 of that act
- the standard or enhanced rate of the daily living component of personal independence payment
- resident in the same property as the person they are caring for
- providing care for at least 35 hours a week on average
- caring for someone who is over 18 years old who is not the spouse or partner of the carer, or they are providing care to a child under the age of 18 years and they are not the parent of this child
A person is disregarded for Council Tax if they are under 20 years of age and they leave college or school between 1 May and 31 October in any year, and do not go on to a full-time course of education or a qualifying course of education.
Some young people leaving school or college will be disregarded as students when courses begin in October each year. They are not counted for Council Tax for a few weeks before becoming a student if they have reached the age of 18.
A person will be disregarded until 1 November under any circumstances in the year of leaving school or college.
Students are disregarded for Council Tax purposes. The term student means:
- any person who is enrolled for the purpose of undertaking a full time course of education at a prescribed educational establishment
- a person under the age of 20 undertaking a qualifying course of education
- a foreign language assistant as defined
A student nurse is someone who is taking a course at a college of nursing and midwifery, or a college of health.
The course, if successfully completed, would lead to registration or the register maintained under section 10 of the Nurses, Midwives and Health Visitors Act 1979.
It would be their first inclusion on that register.
Someone studying academic courses at universities or colleges, or who are on Project 2000 courses, are excluded from this definition as they are considered to be students.
The following criteria must apply for a person to be disregarded as an apprentice under Council Tax legislation.
They must be:
- employed for the purpose of learning a trade, business, profession, office, employment or vocation
- on a programme of training leading to a qualification accredited by the Qualifications and Curriculum Authority
- employed with a salary, in receipt of an allowance or both (if the total is substantially less than the salary they would be likely to receive if they had achieved the qualification in question)
- receiving no more than £195 per week
Youth training trainees
A person will be disregarded for Council Tax purposes if they are under 25 years of age and their training is recognised under the Employment and Training Act 1973 and the Jobseekers Allowance Regulations 1996.
A person who is resident in a care home, and who is permanently receiving care or treatment there, is disregarded for the purposes of Council Tax.
This applies to the care home where the person is resident, and not to the property where that person has moved from.
Where all residents of a property are disregarded (for example, where all the residents at a care home are receiving care) a 50% discount may be granted.
A person is disregarded for Council Tax if they are a member, or a dependant of a member, of an international headquarters or defence organisation.
The organisations concerned are those currently designated by an Order in Council under the International Headquarters and Defence Organisations Act 1964.
A discount may apply if a person is detained by order of a court, whether they are in prison, in a hospital or any other place. It does not include people in police custody until they are remanded in custody by the court.
This discount means people do not count for Council Tax, even though their sentence may be short and their home remains their main residence.
This disregard does not apply where the person is detained for non-payment of Council Tax or four default in paying a fine.