Council tax discounts & exemptions

Council tax is made up of two elements (50% is the property element and 50% is the personal element) and assumes that each domestic property has two or more adults living there. Normally, discounts are granted to the people while exemptions are applied to certain eligible properties.

While there is no increase in council tax if there are more than two adults living in one property, a discount of 25% can be applied if there is only one adult resident at the property. This is called a sole occupier discount.

Further to this, under certain circumstances an adult may be deemed to be 'disregarded' from their portion of council tax for that property and so may be eligible for discounts of 25%, 50% or even a full exemption.

There is a Disability band reduction if the house has been adapted for a disabled person.

If you are on a low income you may be eligible for help with your council tax payments by applying for Council tax reduction.


If your circumstance change while you are receiving any discount, reduction or exemption, you must tell the council tax team within 21 days of the change occurring. You may have to pay a penalty if you do not do this.

It is a criminal offence (under the Fraud Act) to provide a false statement or representation in relation to claiming a discount for which you could be prosecuted. To ensure that discounts and exemptions applied to council tax accounts are correct, we regularly complete data matching exercises.

Discounts on council tax

Find out what discounts are available on council tax, and whether you are eligible, including sole person discounts, student discounts and discounts for people suffering from severe mental impairment and for carers.

Unoccupied property exemptions

Find out if an unoccupied property is exempt from council tax.

Occupied property exemptions

Find out if an occupied property is exempt from council tax.