Council Tax: discounts
The amount of Council Tax which has to be paid can be reduced by:
- Discounts that relate to the people occupying a property,
- Exemptions that relate to the property or the people occupying it,
- Disabled Residents Relief
- Council Tax Reduction Scheme (this is a means-based reduction you may apply for)
From 1 April 2013, vacant properties, including second homes and properties requiring major or structural repair work, do not qualify for a discount.
Types of discount available
Single person discount
The Council Tax bill assumes that there are two or more persons resident at the property. If only one adult resides at a property as their sole or main residence, a 25% discount may be granted on the Council Tax bill.
Status disregard discounts
Certain adults are disregarded (not counted) when counting the number of people living at a property, because they fall into a special group.
If only one person is counted as living in a property we can reduce your Council Tax by 25%. If we are able to disregarded all the residents, the bill is reduced by 50%.
Empty 'job-related' properties
If a property is occupied as a requirement of your job, but the property is not your main home, the Council can grant a 50% discount.
To qualify you must undertake your duties of employment from the property, it is customary for employers in that type of employment to provide accommodation, and your contract of employment obligates you to live in that particular dwelling.
You can apply for this discount by completing the following application form:For full details of the qualifying criteria, or if you do not have access to a printer, please contact firstname.lastname@example.org
Section 13a discounts
Under Section 13a of the Local Government Act 1992 the Council may reduce the amount of tax you are required to pay. The Council may reduce the amount of Council Tax in an individual case or in a class of cases where national discounts and exemptions do not apply.
The following document contains full details of the scheme:
If you need further advice or assistance please contact email@example.com
This information is a general guidance and is not a substitute for the relevant statutes and regulations.
A 50% discount will be awarded for
- People living in annexes (provided they are related to the person who is liable to pay the Council Tax of the main dwelling); and
- People living in dwellings with annexes which are unoccupied (provided they are using those annexes as part of their main residence)
You can apply for this discount by completing the following application form:firstname.lastname@example.org
Frequently asked questions
Q. Do serving members of the Armed Forces receive a discount when on operation?
A. Unfortunately, the Council is unable to award a Council Tax discount if a person is a member of the armed forces. This is because the house would still be classed as their main residence for Council Tax purposes. This applies throughout the country and is in accordance with Council Tax legislation and Government guidelines.
However, all armed forces personnel deployed on operations overseas, who normally pay Council Tax, can claim a tax-free payment on the cost of their Council Tax, which is paid directly by the Ministry of Defence.
The relief scheme is funded and administered by the Ministry of Defence, not the council.
The Ministry of Defence’s Council Tax Relief for service personnel is paid to those serving personnel who pay council tax while they are in the United Kingdom. It is paid for each day that eligible service personnel are in the location where the relief has been declared as payable, and includes days out of theatre on Rest and Recuperation, and stops being paid the day after they leave the area.
How to claim
At the end of your tour go to your unit HR staff, and take your Council Tax bill for the period in question. Payment is calculated on a daily rate and relief is paid as a lump sum at the end of the Operational Tour in your salary.
Please contact us if you require a copy of your Council Tax bill or a letter which confirms that no discount has been granted.
Q. My partner is working abroad for 12 months: do I qualify for a Single Person Discount?
A. You can qualify for a Single Person Discount if a property is just one person’s sole or main residence (i.e. it is just one adult’s home). Where a person is working away, even if it is abroad, their home residence does not change. Therefore, the council cannot grant a discount.
Date last reviewed: 27th October 2014