Discounts

A standard Council Tax bill assumes there are at least two adults living in a property. If a property is occupied by less than two adults a discount may apply. The following discounts are available, forms can be obtained from the Revenues Section and requesting:-

a single occupiers discount form, or
a 50% discount form for empty properties

Disregards

For the purposes of Council Tax, certain adults are not included when assessing how many people occupy a property, they are known as 'disregards'. To calculate whether a discount could apply to your home, count the number of adults who live in your property (as their main residence) but who do not fall into one of the disregard categories. If only one person is left, a 25% discount will apply, if no one is left a 50% discount will apply.

Will I still by liable?

If you are the liable person and are awarded a single occupier discount, then you will still be responsible for paying the reduced amount. If you are one of the liable persons, but are discounted for council tax purposes, you will still be liable for the reduced amount.

Disregard Categories

Category	Criteria
Apprentice	To qualify you must be employed to learn a trade, business or profession and, must be undertaking a programme of training leading to a qualification accredited by the National Council for Vocational Qualifications. You must be paid a maximum of £160.00 per week (before tax) and expect to earn substantially more when qualified.
Youth Training Trainees	To qualify you must be under 25 years of age and undertaking a Training Scheme under Section 2 of the Employment and Training Act 1973, or Section 28 of the Social Scurity Contributions & Benefits Act 1992.
Students - Higher Education	You must be enrolled at a university/college taking a full time course of education (at least 21 hours per week for at least one academic year (24 weeks)).
Students - Further Education	You must be under 20 years of age and taking a qualification that exceeds 12 hours per week of study time (between 8.30am and 5.30pm) for a minimum of 3 months.
Student Nurses	You must be a student nurse studying towards registration on the Nursing Register. This included Project 2000 Nurses.
Resident Hospital Patients	You must be resident in hospital on a permanent basis. People staying in hospital for a short time who have a home elsewhere will carry on paying Council Tax at their main residence.
Care Home Resident	You must be living permanently in and receiving care from either a Care Home, Nursing Home, Mental Nursing Home or Hostel that provides a high level of care.
The Severely Mentally Impaired	In addition to being severely mentally impaired (and have a certificate from a Medical Practitioner to prove this), the applicant must also be in receipt of one of the following benefits. Invalidity Pension Attendance Allowance Severe Disablement Allowance Higher Rate Disability Living Allowance Increase in Disablement Pension Disability Working Allowance Unemployment Supplement Constant Attendance Allowance Unemployables Allowance Incapacity Benefit Income Support that includes a disability premium
Members of Certain Religious Communities	Your main work within the Community would be prayer, contemplation, the relief of suffering or education. You would depend on the community for all material needs and receive no income.
18 Year Olds in receipt of Child Benefit	Anyone aged 18, where someone is entitled to receive child benefit on their behalf.
Carer	You must be caring for someone, other than a spouse, partner or child under 18 years old, who is in receipt of one of the following benefits: Higher Attendance Allowance Highest Rate of Disability Living Allowance Increase in Disablement Pension Constant Attendance Allowance Care must be provided for at least 35 hours a week.
Volunteer Care Worker	If you are providing care on behalf of a local authority, Common Council of the City of London, or a body established for charitable purposes, or were introduced by a relevant body. Care or support must be provided for at least 24 hours a week and you must receive no more than £36 a week. You must live in premises provided either by or on behalf of the relevant body or employer.
People in Prison	Prisoners on remand, or in prison for any other reason other than non-payment of a fine or Council Tax.
Members of Visiting Forces	Members of certain visiting forces, Defence Organisations or members of International Headquarters.
School & College Leavers	If between 30th April and 1st November a person is under 20 years old and has ceased to undertake a qualifying course or full time course of education during the relevant period.
Spouses of Students	A spouse or dependant (who is not a British Citizen) of a student who is prevented by terms of entry from taking paid employment or claiming Income Support.
Foreign Diplomats	A person whose privileges and immunities are conferred by certain acts and are not: A British Citizen, A British National (overseas) or a British Overseas Citizen A British subject under the British Nationality Act 1981 or is a protected person under that Act A permanent resident of the United Kingdom.

Application forms for all of the above are available from the Revenues Section. Certain certificates may also need to be seen before a discount may be awarded.

If you feel you are eligible for any of the above discounts, please contact the Revenues Section.

All discounts are reviewed on an annual basis to ensure that there have been no change in circumstances, and that the discount is still relevant.

If your circumstances change and you are no longer entitled to receive a discount you must inform the Revenues Section immediately.

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