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:

• full-time students, student nurses, apprentices and youth trainees
• patients resident in hospital
• people who are being looked after in care homes
• people who are severely mentally impaired
• people in prison (except those in prison for non-payment of council tax or a fine)
• care providers, or careworkers working for low pay (usually for charities) 
• people staying in certain hostels or night shelters
• people caring for someone with a disability who is not a spouse, partner, or child under 18 years of age
• 18 and 19 year olds who are at or have just left school
• members of visiting forces and certain international institutions
• members of religious communities e.g. monks and nuns
• members of international organisations with headquarters in the UK, and their non-British spouses
• persons on whom diplomatic privileges and immunities are conferred

(If all of the occupants fall into any of these groups then a 50% discount or even a full exemption may apply)

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