Council tax discount
Council tax is based on the assumption that there are at least two adults aged 18 or over living in the property. If there is only one adult living in the property, a discount will apply. In addition, some people are disregarded, which means that the council tax will be calculated as if they do not live there.
Any discount will be applied after any disability reduction but before any council tax reduction.
Amount of discount
The discount will be:-
25 per cent if there is one adult counted as living in the property (a single person’s discount)
50 per cent if everyone in the property is disregarded and therefore no-one is counted as living there.
People disregarded
The following people are disregarded when counting the number of people living in a property for the purposes of a discount:[1]
people aged 18 or under for whom child benefit is still payable
recent school and college leavers who are under 20
students up to age 20 studying up to Scottish Higher National Certificate or equivalent
Care leavers
foreign language assistants
full time student attending college or university [2]
a person with diplomatic, Commonwealth or consular privilege or immunity
spouse or dependants of foreign students
apprentices
youth trainees
people in prison or detention
people who are mentally impaired, if they're claiming certain benefits
certain carers
hospital patients
people in care homes, private hospitals and hostels providing a high level of care
members of international headquarters and defence organisations and their dependants
members of visiting forces
members of religious communities
people who are in the UK under the Homes for Ukraine Sponsorship Scheme, where the accommodation is provided by an approved sponsor [3]
people who are in the UK under one of the following schemes, where the accommodation is provided with no payment in return: [4]
the Afghan Citizens Resettlement Scheme
the Afghan Relocations and Assistance Policy
the Community Sponsorship Scheme
the UK Resettlement Scheme
the Vulnerable Children’s Resettlement Scheme
the Vulnerable Persons Resettlement Scheme
Last updated: 1 April 2023