Council tax discounts
Discounts are a
fundamental feature of Council Tax and they apply in various
circumstances. Where there is only one adult resident in the
property (or only one adult is counted - see below*) a 25% discount
applies. If a furnished property is no-one's main residence a 10%
discount applies. Unfurnished and unoccupied properties receive an
exemption of up to six months, followed by a 50% discount.
Where another property is occupied as tied accommodation, a
second home receives 50% discount. This covers circumstances where
the taxpayer is bound, perhaps by a contract of employment, to
occupy premises as part of their duties.
Chalets receive a 50% discount if they are only able to be
occupied for part of the year.
*With regard to discounts, people in the following groups do not
count towards the number of adults resident in a dwelling:
(If all of the occupants fall
into any of these groups then a 50% discount or even a full
exemption may apply)