Council tax discounts

Single resident discount

If only one adult lives in a dwelling (as their main home), the council tax bill can be reduced by a quarter (25%).

Disregards

If a person resident in a dwelling falls into one of the following categories, and as a result less than two adults are to be taken into account a 25% discount is applicable.

If as a result of a resident being disregarded no occupiers are taken into account then a 50% discount may be applicable; or in certain situations a full exemption will apply.

If any occupiers of your property fall into any of the following categories then please contact the council tax section for details of how to apply, or fill in a form if applicable;

Council tax disregards Council tax discounts and how to apply
DiscountDescriptionHow to apply
Apprentice disregardIf you are an apprentice and earn less than £195 per week you may be disregarded. Apprentice disregard discount form
Carer disregardIf you live with and provide care for someone on certain benefits you may be disregarded. Carer disregard discount form
Foreign language assistantIf you are a foreign language assistant and are registered with the Central Bureau for educational visits and exchanges and appointed at an educational establishment. Foreign language assistant disregard discount form
Full time studentIf you are on a full time course of education you can be disregarded. If the property is only occupied by full time students a Class N exemption may apply. Full time student disregard discount form
Member of a religious communityIf you are a member of a religious community and the principal occupation is prayer, contemplation, education and the relief of suffering of others. You must also have no personal income or capital (excluding pensions). Member of a religious community disregard discount form
Member of a visiting forceIf you have a relevant association with a visiting Force, (within the meaning of the Visiting Forces Act 1952); a dependant of a member may also be disregarded.Contact the council tax section
Member of international headquarters and defence organisationsIf you are a member of international headquarters or a defence organisation; dependents of any such member are also disregarded.Contact the council tax section
Non-British spouse of a studentIf you are the spouse or civil partner or dependant of a full time student; not a British citizen and prevented by the terms of your visa from taking paid employment. Non British spouse of a student disregard discount form
Paid carerCertain paid carers who look after an elderly person or a person with a disability for more than 24 hours/week and are not paid more than £44/week. Paid carer disregard discount form
Person entitled to child benefitIf there is an occupier over 18 for whom child benefit is payable in respect of, that person can be disregarded. Person entitled to child benefit disregard discount form
Persons in detentionIf there is an occupier who is detained in prison or hospital by virtue of a court order they can be disregarded. Please use this form if applicable. Persons in detention disregard discount form
Persons with diplomatic privilege or immunityIf you are a non-British citizen and have privileges and immunities under certain acts.Contact the council tax section
Resident in care home, hospital or hostel to receive careIf your main residence is in a care home, hospital or hostel a disregard discount may apply. If your property has been left empty due to you now being resident in care home please see Exemptions Class E. Resident in care home, hospital or hostel to receive care disregard discount form
Resident of hostel or night shelterIf you are resident in accommodation provided for the homeless.Contact the council tax section
School leaver under 20If a resident is under 20, and has ceased to undertake a qualifying course of education between 1 May & 31 October, they can be disregarded until 1 November. Please fill in this form if applicable. School leaver under 20 disregard discount form
Severely mentally impaired residentIf a resident is severely mentally impaired and in receipt of certain benefits a disregard discount may apply. If the property is only occupied by severely mentally impaired residents a Class U exemption may apply.

Severely mentally impaired resident disregard discount form

pdf icon Severely mentally impaired discount form - printable [145kb]

Youth training trainee

If you are under 25 and receiving training under the youth training scheme.

Youth training trainee disregard discount

Disabled band reduction

You may apply for a band reduction on your council tax if your property has any of the following facilities required for meeting the needs of a disabled resident;

  • a wheelchair is used indoors;
  • a second bathroom;
  • a second kitchen;
  • a room, other than a bathroom, kitchen or lavatory, predominantly used by the disabled person;

If you feel you may meet one of the above criteria then please complete the application form.

A visit may be arranged to allow your application to be processed.

Local discounts

The Local Government Finance Act allows the council to award a discount from 0% to 100%. The appropriate discounts are as follows;-

  • Properties that are unoccupied and substantially unfurnished now attract a local discount which has been set at 0%
  • Properties that are second homes now attract a local discount which has been set at 0%
  • Properties that require major render works to render them habitable or that are undergoing structural alterations attract a local discount which has been set at 0%

Annexes

Certain annexes whether occupied or unoccupied can receive either a 50% discount or a full exemption.

An annexe (or similar self-contained part of a home) which is occupied as part of the main home or is the main home of a relative of the council taxpayer of the main home.

A relative is defined within the regulations as:

  • spouse,
  • parent,
  • child,
  • grandparent,
  • grandchild,
  • brother,
  • sister,
  • uncle,
  • aunt,
  • nephew, or;
  • niece (including older generations of each, e.g. great grandparent)

This includes;

  • relatives by marriage or civil partnership
  • two people living together as if they were married or in a civil partnership will be treated as though the couple were married or in a civil partnership
  • the stepchild of a person shall be treated as his/her child

If the relative is aged 65 or over, severally mentally impaired or substantially and permanently disabled the annexe may qualify for an exemption under Class W; please see our Council tax exemptions page.

How much is and how long will the discount last?

The discount is 50% of the charge payable for the annexe and is awarded for as long as conditions are met.

How do I apply for this discount?

You should complete the 50% annexe discount form below. A visit will be arranged to verify your application and you may be asked to confirm the situation each year.


Unoccupied annexe with planning restriction

An unoccupied dwelling of the sort commonly referred to as granny annexes, but may also refer to other annexes, may be entitled to a full exemption from council tax. The property has to form part of premises which include another dwelling and where the unoccupied property may not be let separately from the main dwelling without a breach of planning control within the meaning of the Town and Country Planning Act 1990. If you wish to apply for this exemption then please confirm the situation in writing to the council tax section and provide a copy of the planning restriction notice.

Empty homes premium

From 1 April 2015 an empty homes premium, in addition to the full council tax will be charged by the council when a property has been unoccupied and substantially unfurnished for 2 years. The premium will be charged at 50% of the full council tax. However there are exemptions from this premium where:

  • a property would be the sole/main residence of a person, but it is empty as that person resides in accommodation provided by the Ministry of Defence, because of their employment; or
     
  • a property is an annexe to a property and it is being used as part of the main property.