Council Tax discounts, reductions and exemptions

Single person discount - 25%

The full Council Tax bill is based on having two adults living in a property. The bill is not increased if there are more than two adults living there, but can be reduced if there is only one.

If you are a single occupier then you will qualify for a 25% discount. Apply for a single person discount as the new occupier of a home

Alternatively,  you are a single occupier because someone has just moved out of your home then  download and complete this form

Other discounts

Sometimes we can still give a discount even when there are two or more adults living in a property. We may be able to give you a Council Tax Discount if someone in your home is:

  • A full-time student, student nurse, or youth training trainee


  • Being looked after permanently in a care home

  • Staying in a hostel or night shelter



  • A member of visiting forces or certain international institutions

  • A foreign diplomat


  • A member of a religious community



You can let us know if any of these circumstances apply to you by clicking on the relevant entry above to download an application form. Alternatively, visit our  Downloads section


Council Tax Reduction Scheme

Council Tax Reduction Scheme is a reduction on your Council Tax bill if you are on a low income.  Find out more about the Council Tax Reduction Scheme


Disabled reduction

Your bill may be reduced if your home has certain features which are of major importance, to the well-being of a person with a disability. Find out more about Disabled Reduction on Council Tax


Some property is exempt from Council Tax altogether. Examples include: 

  • A property where all the occupants are aged under 18
  • A property which is occupied only be people with severe mental impairment
  • A property where all the occupants are full-time students.


Vacant properties can also be exempt, provided they:

  • Are owned by a charity (exempt for up to six months)     
  • Are left empty by someone who has gone to prison, or who has moved to receive personal care in a hospital or elsewhere
  • Are left empty by someone who has moved in order to provide personal care to another person
  • Can be described as unoccupied annexes - for example a ‘granny flat’
  • Are unoccupied and the liable person has died and no grant of probate or letters of administration have been made
  • Have been repossessed and are empty because their occupation is forbidden by law
  • Are waiting to be occupied by a minister of religion 
  • Are the responsibility of a bankruptcy trustee
  • Have been left unoccupied by a student owner
  • Are student halls of residence
  • Are armed forces or visiting forces accommodation
  • Are an empty caravan pitch or houseboat mooring
  • Are home to someone with diplomatic, commonwealth or consular privilege or immunity


If you think your property should be exempt  please download and complete the relevant application form .  Please note the above is for general guidance only. If you have any questions please contact us on: 



Phone: 01327 871100

Changes to exemptions for empty properties

Changes to the amount of Council Tax to be charged for empty properties were introduced in April 2014. Properties that are uninhabitable or are currently unoccupied and unfurnished no longer qualify to receive any discounts on Council Tax bills. 

An empty premium on vacant properties was also introduced, meaning owners of properties left empty for two years or more must pay their Council Tax plus an additional premium of 50%. A discount for annexes is also available. 

Download a leaflet with more information about these changes

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