Discounts for those adults for whom Child Benefit is still
payable
If one or more of the occupants of a property is
an adult for whom child benefit is still payable, a 25%
discount may apply because he/she is disregarded for
Council Tax purposes. The discount is
50% if all the occupants are disregarded.
No discount applies if two or more people other than the
apprentice (or any other adults who are not counted) live in the
property.
A person is not counted for Council Tax purposes if he/she:
a) has attained the age of 18; and
b) is a person in respect of whom another person is entitled to
Child Benefit, or would be so entitled but for paragraph 1(c) of
Schedule 9 to the Social Security Contributions and Benefits Act
1992.