Full council tax is normally payable where two or more adults live in a property. Your household circumstances may, however, mean that you can receive a discount or reduction.

Discounts include:

Sole resident discount
If you are the only adult living at your property, you will usually qualify for a 25 percent sole resident discount. You can apply for this discount online using the form below. Applications are usually processed within ten working days. If your application is successful, you will receive an revised bill including the discount. If we are unable to award a discount, we will contact you to confirm the reason or any further information we require.

This discount does not apply to second homes, or if someone that is usually lives with you is temporarily living elsewhere (for example, working away from home, serving in the armed forces). If someone is living elsewhere because they are at college or university, their term time address is usually considered to be their main residence.
Sole resident discount form

Discounts for annexes
Annexes that are occupied by a dependent relative are exempt from council tax. If an annexe is occupied by a non-dependent relative or furnished and being used as part of the main property, a 50 percent discount applies.
Annexe discount or exemption form

Discount for apprentices
Apprentices are not counted when determining how many people live at a property if they earn less than £195.00 each week. If all the people living at a property are apprentices or qualify for an alternative disregard, a 50 percent discount applies. If all but one of the people living at the property are disregarded, a 25 percent discount applies.
Apprentice discount form

Discount for carers
Carers are not counted when determining how many people live at a property. The carer must be living in the same property as the person they are caring for and cannot be their spouse or partner. If the carer is unpaid, they must provide care for at least 35 hours each week, or if they are a paid carer, they must earn less than £44.00 per week and provide care for a minimum of 24 hours per week. The person receiving care must also receive qualifying benefit.
Carers discount form

Discount for nursing/care homes
If a property is being used as a nursing/care home, anyone living at the property and receiving care will not be counted. In addition, any carers who live there will also not be counted provided that they meet the above criteria.
Discount for nursing homes form

Discount or exemption for people who are detained or in prison
People that are temporarily absent from a property because they are detained or in prison are not counted. If the property is unoccupied because the resident(s) are being detained, a full exemption will apply.
Detention and prisoner discount or exemption form

Discount for religious communities
If a religious community occupies a property and its members are reliant on the community for their material needs, the members will not be counted if they have no income or capital. The principal occupation of the community must be prayer, relief of suffering, contemplation, education or any combination of these.
Religious community discount form

Discount for school leavers and child benefit
If someone has turned 18 but child benefit is still being paid, they will not be counted. In addition, anyone who is under 20 and leaves school or college after the end of April will not be counted until the end of October.
Child benefit and school leaver discount form

Discount or exemption for the severely mentally impaired
If someone is considered to be severely mentally impaired by their doctor or another medical practitioner, and they receive a qualifying benefit, they will not be counted. If everyone at a property is considered severely mentally impaired, a full exemption applies.
Severely mentally impaired discount or exemption form

Discount or exemption for students
Students are not counted when they are on a full time course lasting at least one academic year and requiring 21 hours of study for at least 24 weeks. Students under 20 years old are also not counted if they are on a course that lasts three months or more and requires 12 hours of daytime attendance each week. If everyone at a property is student, a full exemption applies.

Foreign language assistants and foreign spouses of students who are not allowed to work or claim benefit are also not counted.
Student discount or exemption form

Discount or exemption for diplomats, visiting forces and members of an international HQ or defence organisation
Diplomats, members of visiting forces (for example, Menwith Hill) and members of international HQ or defence organisations are not counted. If anyone responsible for council tax is a member or a visiting force or a diplomat, a full exemption applies.
Diplomat and visiting forces discount or exemption

Discount for youth trainees
Youth trainees are not counted if they are under 25 and have a training plan under an approved scheme.
Youth trainee discount form

Discounts for unoccupied unfurnished properties
For property which is unoccupied and substantially unfurnished a discount applies for the first six months - 100 percent for the first week, then 40 percent for the remainder of the period, providing the property remains unoccupied and unfurnished. After six months, a 100 percent council tax charge becomes due. Where the property is still unoccupied and unfurnished after two years, a 125 percent council tax charge is payable.

If ownership changes in the six-month period, the discount doesn't start again. The new owner is entitled to whatever remains of the original discount period. Any period of occupation of less than six weeks is ignored.
Unoccupied property discount or exemption form

Uninhabitable discount
An unoccupied property that is, or has recently been, the subject of major repair works or structural alteration is entitled to a 50 percent discount for up to 12 months. The discount lasts until the earlier date of:

  • six months after completion of the alterations if the property stays unoccupied and substantially unfurnished, or
  • 12 months from the date the discount started if the property stays unoccupied and substantially unfurnished

Uninhabitable property discount form

Discounts for unoccupied furnished properties and second homes

If no-one lives in a property, and it remains furnished, full council tax is payable. This applies to most holiday and second homes. A 50 percent discount applies, however, if:

  • the dwelling is a pitch occupied by a caravan or a mooring occupied by a boat
  • you are required to live in another specific property and it is a condition in your contract of employment

Unoccupied property discount or exemption form

Reduction for disabled facilities

You might qualify for a reduction in your council tax if your home has special facilities to meet the needs of a disabled person.
Disabled band reduction form

Council tax reduction scheme

This is available to households on a low income, or welfare benefit, to help with paying council tax. More information is available on the council tax reduction page.


Page last updated 21/08/2017