CouncilTaxRates
Menu

Council tax for pensioners

There's no council tax discount just for being a pensioner. But many pensioners pay less through the single person discount, pension-age Council Tax Reduction, or the rules for annexes and care homes.

Checked against official sources on 27 October 2026. Independent guide; your council decides your bill.

Ways pensioners pay less

  • Living alone: the single person discount takes 25% off.
  • Low income: Council Tax Reduction. For people over State Pension age the scheme follows national rules in all three nations, so it doesn't depend on which council you live in, and it can cover the whole bill.
  • A partner or relative in a care home or hospital: they aren't counted, which can bring a 25% discount for the person left at home. A home left empty because its owner now lives in care is exempt.
  • Annexes: an annexe that's the home of a dependent relative aged 65 or over is exempt. In England an annexe lived in by a relative of the person who pays for the main home gets 50% off even if they aren't 65.
  • Disability: if your home has been adapted, the disabled band reduction charges you one band lower. Someone with dementia or another severe mental impairment can be disregarded or exempt.
  • A carer living with you: a live-in carer can be disregarded.

Scotland: Second Adult Rebate

Scotland still has a Second Adult Rebate: if another adult who lives with you is on a low income, the bill can be cut by 7.5%, 15% or 25% depending on their income, or by 100% in a household of students. England and Wales no longer have it.

Northern Ireland

Northern Ireland has domestic rates rather than council tax, and a Lone Pensioner Allowance of 20% off for people aged 70 or over who live alone. Nothing similar exists in England, Scotland or Wales.

Questions

Do pensioners get a council tax discount?

Not just for their age. Pensioners get the same discounts as anyone else, such as 25% off for living alone, and can claim Council Tax Reduction if their income is low. Pension-age Council Tax Reduction follows national rules even in England, and can cover the whole bill.

Is there a council tax discount for over 70s?

Not in England, Scotland or Wales. Northern Ireland, which has domestic rates instead of council tax, has a 20% Lone Pensioner Allowance for people aged 70 or over who live alone.

My parent lives in our annexe. Do we pay twice?

An annexe lived in by a dependent relative who is 65 or over is exempt. In England, an annexe used by any relative of the person who pays for the main home gets 50% off.

What happens when someone moves into a care home?

A home left empty because the owner or tenant now lives in a care home or hospital is exempt. If someone else still lives there, the person in care is not counted, which can bring a 25% discount.

Official sources