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Council tax - discount

The council tax is based on the value of your property and assumes two adults live there.

The full bill consists of two equal elements; a property element (50%) and a personal element (50%). Discounts will apply in certain cases and they will reduce or eliminate the personal element of the council tax.

Empty properties

Dwellings that are furnished but not occupied as someone's sole or main place of residence are referred to as 'second homes' and attract a discount of 10%.

There are other specified classes of dwelling, such as caravans and prescribed property occupied for job related reasons, which are furnished and still qualify for a 50% discount.

Dwellings which are substantially unfurnished and unoccupied qualify for a period of exemption. After the exemption ends these are referred to as 'long term empty' and the full charge is payable without any discount.

Single person households

Single person households will attract a 25% discount.

Special cases

Certain groups of people will not be taken into account when calculating the number of adults in the dwelling. These people will include the following:

  • Students, student nurses, apprentices and youth training scheme (YTS) trainees
  • 18 and 19 year olds on further education courses which are not job-related and/or school leavers
  • People caring for someone with a disability, apart from his/her spouse
  • Care workers
  • Severely mentally impaired persons
  • Prisoners
  • Hospital patients, patients in care homes and residents in certain hostels
  • Members of international headquarters and defence organisations
  • Members of religious communities

If, after counting the number of adults living in your dwelling and then deducting from that number anyone included on the above list, the number is less than two, then you should be entitled to a discount.

If your bill indicates that a discount has been allowed, you must inform the council of any change in circumstances which affects your entitlement. If you fail to do so you may be required to pay a penalty.

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