Council tax discounts and exemptions
A full bill assumes two adults live in a home. If fewer people count, your home or circumstances qualify, or your income is low, you may pay less. Discounts aren't automatic: you apply to your council.
- Single person discount25% off if you are the only adult, or the others are not counted.
- StudentsAll-student homes pay nothing; students are not counted in mixed homes.
- PensionersNo age discount, but reduction schemes, annexes and care home rules help.
- Disabled band reductionCharged one band lower if your home is adapted for a disabled resident.
- CarersLive-in carers caring 35+ hours a week are not counted.
- Severe mental impairmentIncluding dementia: not counted, up to 100% off.
- Council Tax ReductionHelp for people on low incomes, up to the whole bill.
How the rules compare
| Situation | England | Wales | Scotland |
|---|---|---|---|
| Living alone | 25% off | 25% off | 25% off council tax, and off water and sewerage |
| All residents students | Exempt | Exempt | Exempt |
| Home adapted for a disabled resident | One band lower (Band A: 5/9 of Band D) | Same | Same, also on water and sewerage |
| Low income | Council Tax Reduction: each council sets its working-age scheme; national rules for pensioners | National scheme | National scheme, plus up to 35% off water charges |
| Care leavers | Up to each council | Exempt or not counted if 24 or under | Exempt or not counted if under 26 |
| Annexe for a relative | 50% off; exempt if a dependent relative (e.g. 65+) | Exempt if a dependent relative | Ask your council |
| Second home | Council may add up to 100% | Council may add up to 300% | Default +100%, no upper limit since April 2026 |
| Long-term empty home | Up to +100%, +200% after 5 years, +300% after 10 | Up to +300% | Default +100% after 12 months, no upper limit |
Summary of national rules checked on 27 October 2026; each guide links to the law and official guidance. Premiums are set by each council: see second homes and empty homes.
Claiming
Apply on your council's website; find it from your council's page. Tell the council when your circumstances change, because it can recover a discount you're no longer entitled to and charge a penalty. You can combine discounts: for example, a disabled band reduction and the single person discount, with Council Tax Reduction worked out on what's left.