Council Tax discounts and exemptions

The full Council Tax bill is based on two adults living in a property as their main home.

If only one adult lives in the property as their main home, a Single Person Discount can be applied which reduces the bill by 25 per cent. To apply please complete the online form below.

If you are only away from your home for a short period, intend to return to your property, and still keep your belongings in the property, it is still classed as your main residence. Some occupiers are not counted for the purposes of Council Tax, these can include those that are students, apprentices, some carers and the severely mentally impaired. Please see the information below for more details.

If you have been awarded a Single Person Discount and you have had a change in your circumstances; that may affect your award. If another adult has moved into your property or a child is now aged 18 please complete the Single Person Discount cancellation form below.  For any other changes please complete the relevant form on the tell us about a change page.

A single occupier discount cannot be awarded for any unoccupied properties.

If you receive a single person discount review form you must complete and return it within 14 days of the date on the letter. If you do not respond your single person discount may be cancelled back to the beginning of the financial year and a revised bill issued.

Apprentices

You are not counted if you are employed to learn a trade, business, profession, vocation or office of employment and your salary is no more than £195 per week.

Young persons in training

You are not counted if you are under 25 years of age and are receiving approved training funded by the Learning and Skills council.

You will not be counted for Council Tax purposes if you are a member of one of the above or a dependant of a member.

Full time students

Students (or overseas students) on a full time or qualifying course of education are not counted for Council Tax purposes.

A full time student is defined as:

Someone who is enrolled in a full-time course of education at a prescribed educational establishment.

• a full time course of education must last for at least one academic year or for at least one full calendar year for those educational establishments that do not have academic years
• attend for at least 24 weeks in each academic or calendar year
• study for at least 21 hours per week

or a person under the age of 20 undertaking a qualifying course of education

• a qualifying course is one which lasts for at least three calendar months, and is not a course of higher education
• must require at least 12 hours per week to be spent on the relevant activities of the course

or a foreign language assistant

• treated as a student during any period that they are appointed at a school or other educational establishment anywhere in Great Britain
• must be registered with the British Council

Student nurses studying academic courses at universities are classified as full time students.

Student nurses will be disregarded if they are completing a course leading to registration on any of Parts 1 to 6, 8, 10 or 11 of the Register maintained under section 10 of the Nurses, Midwives and Health Visitors Act 1979, as a first inclusion on that Register.

School or college leavers

A resident who is under the age of 20 years and has ceased to undertake a qualifying course of education or full time course of education after the 30 April and before 1 November in that year.

Non-British spouses of students

A person who is the spouse or dependant of a student is eligible for discount if the spouse or dependant is not a British Citizen and is prevented by immigration regulations from taking paid employment or from claiming benefits whilst in the UK.

Resident hospital patients

You are not counted if the hospital is your only main home. This applies to NHS hospitals only, where the hospital building is entered into the valuation list as a dwelling.

People living in care homes, independent hospitals and hostels providing a high level of care

If you live in and are receiving care in one of these places you are not counted so long as it is your only main home.

If a dwelling forms part of a single property and is occupied by a dependent relative (who is 65 or more) of the main dwelling occupant, the dependent relative is exempt from paying Council Tax.

Prior to 1 April 2014, a relative who was not a dependent relative of the main dwelling occupant, and was under 65, paid the normal Council Tax charge.

After 1 April 2014, they may now qualify for a 50 per cent discount. This discount will be applied after taking into account any other discounts they are entitled to, for example a single occupancy discount.

If the annexe is unoccupied but is in use by the main householder then a 50 per cent discount may also apply.

If a disabled person lives at your address, you may be entitled to a Council Tax reduction. This is done by reducing the Council Tax band of your property.

Disabled Band Relief is a reduction in your Council Tax bill, which can be awarded, where we are satisfied that:

• any member of your household is substantially and permanently disabled, whether by illness, injury, congenital deformity or otherwise and, at least one of the following facilities in the property, is essential in order to meet that person’s needs;
• a room which is not a bedroom, bathroom, kitchen or lavatory, which is used predominantly by any disabled resident of the dwelling and is required for meeting their needs (the room may be used for providing therapy or otherwise specific to the disability and care of the disabled resident); or,
• an additional bathroom or kitchen (i.e. one which is not the only bathroom or kitchen within the dwelling) which is required for meeting the needs of any disabled resident of the dwelling; or,
• sufficient floor space to permit the use of and use is made of a wheelchair indoors, which is required for meeting the needs of any disabled resident of the dwelling.

If none of the above facilities are present in the property you will not qualify.

An inspection will be required to be undertaken to validate your application. This reduction is to make sure people do not pay more Council Tax in respect of extra space or facilities needed for someone with a disability. However, it does not apply if the only part of your home that has been adapted is your normal kitchen, bathroom or toilet.

If you have been granted a disability reduction, this will appear on the front of your bill. This reduction is achieved by applying the next lowest valuation band to the property when calculating the charge. In other words a property in Band C will be charged at Band B. Bills for Band A (the lowest band) properties will be reduced by one-sixth of the charge. If you have not been given a reduction but think that you should get one, please complete our online form below, or contact the Council Tax team.

A person is classed as being severely mentally impaired if he or she suffers, for whatever reason, from severe impairment of intelligence and social functioning which appears to be permanent.

In order not to be counted for Council Tax purposes, a person will need a certificate from his or her doctor confirming their impairment.

The person must also be entitled to one of a number of qualifying benefits.

A person whose main or only residence is a short stay hostel or night shelter, providing communal accommodation for persons with no fixed abode.

You must depend on the community for all your material needs and have no personal income (with the exception of any occupational pension due to former employment) or capital of your own.

Only members whose main work is prayer, contemplation, the relief of suffering, education or a combination of the above are counted.

You will not be counted if you are between the ages of 18 and 20 years old and in full time education undertaking a course of further education.

You will be disregarded if you are:

Part 1

• Providing care or support through a connection with the crown, a charity or local authority and
• Employed for at least 24 hours a week and
• Paid no more than £44 per week and
• Resident where the care is given or in premises which have been provided for the better performance of work

Or:

Part 2

Providing care for a person who is entitled to one of the following state benefits:

• An attendance allowance
• The highest or middle rate of the care component of a disability living allowance
• The appropriate increased rate of disablement allowance
• An increase in a constant attendance allowance
• The standard or enhanced rate of the daily living component of the Personal Independence Payment
• Resident in the same dwelling as the person to whom the care is provided
• Providing care for at least 35 hours a week on average
• Not a disqualified relative of the person being cared for
• A disqualified relative is a person who is the spouse of the other or they live together as husband and wife, or the parent of the other, who is a child below 18 years of age

This class includes people who are detained by order of the court, whether they are in prison, in a hospital or in any other place.

It does not include people in police custody until they are remanded in custody by a court, but it does include detention under the Immigration Act 1971 (deportation) and under the Mental Health Act 1983.

The disregard does not apply if they have been sent to prison for non payment of Council Tax or default in paying a fine. It does apply however if they are in prison for non payment of Business Rates.