Council Tax Discounts
Council Tax is worked out based on two adults living in a property. A discount reduces the amount of Council Tax you have to pay by 25 percent if there is only one adult resident in the property and by 50 percent if all the adult residents are disregarded.
- Single Person Discount
- Working out if your household is entitled to a discount
- People who may qualify for a discount
- How to apply
If you are the only adult living in a property you are entitled to a 25 percent discount. The property must be your sole or main residence. To apply complete the Single Person Discount form in My Account.
You will need to click on 'Council Tax' and under the 'Apply for Council Tax discounts' heading click on 'View Council Tax discount services' and 'I want to apply for a single person discount'.
If you currently receive a single person discount but your circumstances have changed and you are no longer the only adult in the property you should contact us.
|Number of Adults||Number who are discounted||Discount you will receive|
You do not qualify for a discount as there are 2 other adults in the property
|2||1||25% - one adult discounted|
50% - all adults discounted
|3||2||25% - one adult discounted|
|4||2||You do not qualify for a discount as there are 2 other adults in the property|
A person may not be counted if they are in the list below.
If all members of the household are students or severely mentally impaired see our exemptions page.
- Students, Foreign Language assistants or Non-British Spouses of Students
- Severely mentally impaired
- School and college leavers
- Persons in detention
- Hospital patients and patients in homes
- Youth Training Trainees
- Members of religious communities
Severely mentally impaired (SMI) refers to a person who has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent. This may include conditions such as Alzheimer’s disease and dementia.
For a person to qualify as severely mentally impaired, we need a certificate from a doctor confirming the person meets the definition. We also need confirmation the person is entitled to one or more of the following:
- Attendance Allowance or Constant Attendance Allowance
- care component of Disability Living Allowance
- daily living component of Personal Independence Payment
- Universal Credit (including an element for limited capability for work and work-related activity)
- Incapacity Benefit or Income Support with a disability premium
- Working Tax Credit with a disability element
- Severe Disablement Allowance
- Pension Credit or an increase in the rate of Disablement Pension where constant care is needed
- Armed Forces Independence Payment
You will need to click on 'Council Tax' and under the 'Apply for Council Tax discounts' heading click on 'View Council Tax discount services' and ‘Apply for a reduction if you are severally mentally impaired or you have someone living with you that is’.
If you are applying on behalf of somebody else, please complete the Severely Mentally Impaired discount form (PDF, 104KB). We will need to contact the person’s doctor to confirm that they qualify so you should also send proof that you are authorised to deal with their affairs with the completed form.
You must enclose evidence of entitlement to one of the incomes listed above. We will contact the person's doctor.
For Council Tax purposes, the carer must meet all four of these requirements:
- provides care for a person who is entitled to one of the following:
- the daily living component of Personal Independence Payment
- higher rate care component of Disability Living Allowance
- higher rate of Attendance Allowance
- an increased Constant Attendance Allowance
- an increased Disablement Pension
- an Armed Forces Independence Payment
- is resident in the same property as the person receiving care
- provides care for at least 35 hours a week
- is not a spouse of the person they provide care for or a parent caring for their child who is under 18
To apply complete the Carers discount form (PDF, 42KB).
People aged 18 or 19 who leave school or finish a course at a further education college after 30 April in any year are not counted when working out a discount until 1 November of that year.
To apply complete the School and college leavers form (PDF, 28KB).
This applies to people who are detained in a prison, hospital or other place of detention. This does not apply to a person who was imprisoned for non-payment of fines or Council Tax.
To apply complete the Persons in Detention form (PDF, 12KB).
We will contact the prison / institute for confirmation.
A person receiving care or treatment in a home or hostel is not counted when working out a discount if their sole residence is in one of the following:
- a hospital
- a residential care home
- a nursing home
- a mental nursing home
- a hostel in England or Wales
This does not apply to somebody who is in hospital for a short time and whose main home is elsewhere.
To apply complete the Hospital Patients / Patients in homes form (PDF, 12KB).
Student nurses are not counted when working out a discount if they are on a course leading to an appropriate registration under the Nurses, Midwives and Health Visitors Act.
A person of any age may be an apprentice if both of the following are met:
- they are employed for the purpose of learning a trade or profession
- they are on a training programme leading to a qualification accredited by the Qualifications and Curriculum Authority
The apprentice must not be in receipt of a wage or allowance of more than £195 per week.
Apprentices are not counted when working out a discount during any period in which they fall within this definition of an apprentice.
To apply complete the Apprentices application form (PDF, 27KB).
This applies to a person who is under 25 years old and is receiving training which is funded by the Learning and Skills Council for England under the Employment and Training Act 1973.
To apply complete the Youth Training Trainees form (PDF, 33KB).
If a person is a member of a religious community whose principal occupation is prayer, contemplation, education, the relief of suffering, or any combination of these they may not be counted when working out a discount.
The person must have no income (with the exception of any occupational pension due to former employment) or capital of their own and must be completely dependent on the community for their needs.
To apply complete the Members of religious communities discount form (PDF, 36KB).
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