We calculate council tax as 50 per cent property tax and 50 per cent residential tax. The 50 per cent residential proportion is based on two adults (over the age of 18) living in the property.
If only one adult lives in a property, then the residential portion is reduced to 25 per cent – this reduction is known as single-person discount. Single person discount is not applicable to empty properties.
If there are two or more adults in a property then no discount is allowed, however certain people can be disregarded when we calculate a council tax bill.
The following categories of people are usually not counted (or ‘disregarded’) for council tax:
The above groups are stated in broad terms and there are a number of conditions you will need to meet in order to qualify.
You will usually get a 50 per cent discount if nobody living in your home, including you, is ‘counted’ for council tax
To apply, and for further information, please see our application forms.
Please contact our Council Tax team using the details below if you would like to paper copy of any form to complete.
We review all single person discounts every two years. If we do not receive confirmation from you that you are still a single occupier then your discount will be removed.
If you disagree with our decision about a discount, please contact us explaining what you object to and why – for further information please see Appeal against your council tax.
If you receive a discount or exemption, but experience a change in circumstances that may affect your entitlement, then you must let our council tax team know immediately – please complete our change of circumstances form.
Failure to provide this information to us within 21 days is a criminal offence and could lead to prosecution or a financial penalty being imposed.