Council Tax - Discounts and disregards
The full amount of Council Tax is payable if there are at least two adults living in the dwelling. This means that two or more people, aged 18 or over must occupy the dwelling as their only or main home.
Single resident discount
If the property is occupied by only 1 adult (as their only or main home) there is a 25% discount.
Second homes - furnished
If a property is no-ones main home, but is furnished, there is a 10% discount.
Second homes - unfurnished
If a property is no-ones main home, but has been unfurnished for over six months, there is a 50% discount.
Reduction for people with disabilities
If your home has certain features which are essential, or of major importance to, a resident person with a disability (who does not have to be the liable person), your bill may be reduced.
List of 'disregarded persons'
In addition to this, there are certain groups of residents who can be disregarded altogether when counting the number of adults in the household:
- Persons in Detention (Prisoners, people sectioned under Mental Health Act, people held under Immigration Act).
- People who are Severely Mentally Impaired (There is a separate section on Severely Mentally Impaired)
- Persons in respect of whom Child Benefit is payable.
- Students etc. in addition to what we generally term as students, this also covers apprentices; foreign language assistants; student nurses and Youth Training trainees. (There is a separate section on Students)
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- Persons whose sole or main residence is in hospital
- Persons in nursing care homes
- Certain Carers
- Residents of Hostels, Night Shelters etc.
- Members of International defence headquarters
- Members of Religious Communities
- School and College Leavers
- Visiting Forces
Examples
- For a property occupied by 2 adults there will be a bill for 100% of the Council Tax charge.
- For a property occupied by 1 adult there will be a bill for 75% of the Council Tax charge (discount of 25%).
- For a property occupied by 2 adults, one of whom is disregarded, there will be a bill for 75% of the Council Tax charge (25% discount).
- A property occupied by 3 adults, one of whom is disregarded, will attract no discount.
IMPORTANT
If a person is disregarded when calculating whether any discounts should be applied to the bill, this does not affect their liability to pay the bill.
For example, a property might be jointly owned by 2 adults. If one of these people is disregarded then the bill would be for 75%, but both of the owners would be liable for that bill - this does apply if the disregarded person is a student.