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Council tax - discount

Discounts to your council tax bill will apply in certain cases including discounts for empty properties.

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' attract a discount of 10% up to 1 April 2013.

From 1 April 2013 the government has given greater discretion to each local authority to vary the level of discount on furnished homes that are not occupied as a sole or main residence.

See Changes Affecting Unoccupied and Empty Property Council Tax Charges from 1 April 2013. 

Households where only one adult (person 18 years or over) is resident

Where only one adult is resident the council tax bill 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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