Council tax discounts and exemptions

According to GOV.UK, you get 25% off your bill if you pay council tax and either live on your own or everyone else in your home is “disregarded”, and 50% off if everyone living in the household is disregarded. Households where everyone is a full-time student do not have to pay. GOV.UK adds that you need to apply for a discount or an exemption, even if you are disregarded.

This page summarises the GOV.UK guide on council tax. It does not say whether each rule applies in the same way in Scotland and Wales, and it notes that the rules on second homes and empty homes are different in Scotland. For Scotland, see mygov.scot; for Wales, gov.wales.

Who counts as an adult for the bill

You will usually have to pay council tax if you are 18 or over. A full bill is based on at least 2 adults living in a home. Spouses and partners who live together are jointly responsible for paying it.

Some people are not counted (“disregarded”) when working out how many people live in a property. GOV.UK lists people who are:

• under 18 years old;
• on certain apprentice schemes;
• 18 or 19 years old and in full-time education;
• full-time students at college or university;
• under 25 years old and funded by the Education and Skills Funding Agency;
• student nurses;
• foreign language assistants registered with the British Council;
• severely mentally impaired;
• live-in carers for someone who is not their partner, spouse, or child under 18;
• diplomats.

For an apprentice, the employer has to declare that you will not be paid more than £195 a week and that the training leads to a qualification accredited by a body recognised by Ofqual or the Scottish Vocational Education Council.

Who lives in the home	Discount given by GOV.UK
You pay council tax and live on your own	25%
You pay council tax and everyone else is disregarded	25%
Everyone in the household is disregarded	50%
Everyone is a full-time student	no council tax to pay

Full-time students

To count as a full-time student, your course must last at least 1 year and involve at least 21 hours of study per week. If you study for a qualification up to A level and you are under 20, the course must last at least 3 months and involve at least 12 hours of study per week.

If someone in the household is not a full-time student, the household gets a bill, but it may still qualify for a discount. If an all-student household receives a bill, it can apply for an exemption.

Disabled people

Under the Disabled Band Reduction Scheme, a home that is larger than it would need to be if you or another occupant were not disabled may be charged at the rate of the next lowest band: a Band D home pays the Band C rate, for example. A home already in Band A gets 17% off instead. You have to show that you have an extra bathroom, kitchen or other room needed for the disabled person, or extra space inside for using a wheelchair. The property must be the main home of at least one disabled person, adult or child, who does not have to be the person who pays the bill.

Severe mental impairment

You need a certificate from a medical professional, such as your GP, and proof that you are eligible for certain benefits (check with your council).

• A person who qualifies as severely mentally impaired gets 100% off if they live on their own, or if every other adult in the household is also severely mentally impaired or a full-time student.
• The discount is 50% if everyone else in the household is disregarded.
• If you live with someone who qualifies, you get 25% off if there are no other adults in the household or everyone else is disregarded.

Low income: Council Tax Reduction

GOV.UK says you may be able to get Council Tax Reduction, which used to be called Council Tax Benefit, if you are on a low income or get benefits. GOV.UK has a separate page, Apply for Council Tax Reduction.

Second homes and empty homes

A second home (furnished, with nobody living there as their main home) usually pays council tax. The council decides whether to give a discount and how much. In England, GOV.UK says it can also charge up to 2 times the normal council tax, sometimes known as the second homes premium.

An empty home usually pays council tax too, and the council decides whether to give a discount. In England, a home empty for at least 1 year can be charged more, known as the empty home premium: up to 4 times the normal bill once it has been empty for at least 10 years.

GOV.UK lists exceptions to both premiums, and cases where the premium may not apply for up to 12 months, for example while a home is being marketed for sale or to rent. Your council handles requests for an exception.

Some homes get no bill for as long as they stay empty, according to GOV.UK, including the home of someone in prison (except for not paying a fine or council tax), of someone who has moved into a care home or hospital, homes that have been repossessed, homes that cannot be lived in by law, and homes empty because they have been compulsorily purchased and will be demolished. If you are selling a property on behalf of an owner who has died, no council tax is due until after you get probate, as long as the property stays empty; after that, an exemption may be possible for another 6 months if the property is unoccupied and still owned by, and in the name of, the person who died.

If you get a discount by mistake

You must contact your council. If you do not, you could be fined, and the council may ask you to pay the discount back. If the council has not reduced your bill even though you think you should get a discount or exemption, see the last part of how to challenge your council tax band: that goes to the council, not the Valuation Office.