Council Tax discounts and exemptions

Council Tax assumes two adults (aged 18 and over) are living in your property but in some circumstances you may be entitled to a reduction of the amount you are required to pay. Details about and how to apply for the the discounts and exemptions available from your Council Tax can be found below.

What are discounts?

Council Tax assumes that two adults live in your home. If only one adult lives in a property a discount of 25% will be given.

In some cases, even if there are two or more people aged 18 or over living in a property, a discount of up to 50% may still be given. This is because certain people are not counted when deciding how many adults live in the property. If two adults live in a property and one is not counted a 25% discount will be given. If all the adults are not counted a discount of 50% will be given. When someone is not counted this means that they are 'disregarded' for Council Tax discount purposes.

In some cases, such as empty or unoccupied properties, no discount may be available and a premium might apply instead, which increases the amount of Council Tax payable. For example, properties empty and unfurnished for 2 years or more are subject to an empty property premium.

To help you identify which discounts may apply to you, we have put them in the following categories:

• Single occupier discount
• Students and people in education
• Disability or medically related discounts 
• Care Leavers
• People in Detention
• Discounts for Religious persons
• Military related discounts

• Persons resident under the Homes for Ukraine Scheme

Unoccupied property discounts & premiums

As of the 1st April 2013, changes were made to Council Tax legislation, which removed exemptions for unoccupied, unfurnished and uninhabitable properties. 

These changes also gave local councils the discretion to be able to charge up to a full Council Tax of 100% for the above property groups, as well as for unoccupied but furnished properties also known as second homes.  These changes also introduced premiums for long term empty (unoccupied and substantially unfurnished) properties. From 1 April 2025, a premium will also apply to properties which are unoccupied but substantially furnished.

• Unoccupied property discounts & premiums

What are exemptions?

In certain circumstances, a taxpayer or property may be exempt from Council Tax. This will mean that there is no Council Tax to pay. To help you identify them we have grouped them into 3 categories:

• Occupied property exemptions 
• Unoccupied property exemptions
• Exemptions for property Annexes

If you are experiencing financial hardship

What if I disagree with a decision refusing me a discount or exemption?

You can appeal to The Council Tax Office in the first instance. A senior member of staff who was not involved in the original decision will deal with your appeal and will reply within two months.

If you are still unhappy with the outcome, you can appeal to an Independent Valuation Tribunal, where an independent panel will review your case. If we do not reply to your appeal within 2 months of it being submitted to us, you can contact the Valuation Tribunal directly to consider your appeal.

If after a Valuation Tribunal hearing you still remain unhappy, a final right of appeal exists to the High Court.

It should be noted that each case is considered on its own merits and whilst tribunal decisions are not binding on other tribunals, cases which set a precedent via the High Court are.

• Submit a Council Tax appeal

Not found what you are looking for?

• Are you a low income household? Find out about Local Council Tax Reduction.
• Go back to the Council Tax homepage
• Contact us using our online Council Tax enquiry form

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