Council tax discounts: who gets them and how much
The short answer: the main council tax discounts are 25% off if you live alone, full exemption for homes where everyone is a full-time student, a lower band if your home is adapted for a disability, and Council Tax Reduction if you are on a low income. None of them are automatic, so you have to ask your council.
The main discounts at a glance
| Discount | Who gets it | How much |
|---|---|---|
| Single person discount | One adult in the home, or all others disregarded | 25% off |
| Student exemption | Everyone is a full-time student | 100% off |
| Severe mental impairment | Diagnosed by a doctor and on a qualifying benefit | Disregarded, or 100% if living alone or only with others disregarded |
| Disabled band reduction | Home adapted for a disabled person | Charged one band lower |
| Council Tax Reduction | Low income or on certain benefits | Up to 100%, set by your council |
| Annexe discount | Annexe used by a relative, or as part of the main home | 50% off, or exempt for some dependent relatives |
What the single person discount saves in England
| Band | Average bill | 25% off saves | Disabled reduction saves |
|---|---|---|---|
| A | £1,595 | £399 | £266 |
| B | £1,860 | £465 | £266 |
| C | £2,126 | £532 | £266 |
| D | £2,392 | £598 | £266 |
| E | £2,924 | £731 | £532 |
| F | £3,455 | £864 | £532 |
| G | £3,987 | £997 | £532 |
| H | £4,784 | £1,196 | £797 |
Your own bill depends on your council. The calculator above uses each council's actual 2026/27 figures.
Who counts as "disregarded"
The single person discount is about how many adults count, not how many live there. These people are not counted:
- full-time students, student nurses and some apprentices and young trainees
- anyone under 18, and 18 and 19-year-olds still in school or college (or who just left)
- people with a severe mental impairment
- live-in carers who look after someone who is not their partner or child under 18
- people in hospital or a care home long term, and people in prison (except for council tax non-payment)
- diplomats and members of some international organisations
So a parent living with a 17-year-old and a full-time student gets 25% off, because only one adult counts.
Council Tax Reduction
This is the help for people on low incomes. Each council in England runs its own scheme for working-age people, so the help varies: some pay up to 100%, others expect everyone to pay something. Pensioners are covered by a national scheme and can get up to 100% off. You can get it whether you rent or own, and it is separate from Universal Credit, so apply to your council directly.
Exempt homes
- homes where everyone is a full-time student, or under 18
- homes left empty because the owner has died, until probate and for up to 6 months after
- homes left empty because someone has moved into a care home or hospital
- annexes lived in by a dependent relative aged 65 or over, or one who is disabled
Empty homes and second homes cost more
In England, councils can charge a premium on homes left empty for a year or more, and up to double on second homes. Wales lets councils charge even more. Check your council's rules if you own a home you do not live in.
How to claim and backdate
- Apply on your council's website. Most single person discount forms take a few minutes.
- Tell them the date your situation changed, such as when a partner moved out.
- Ask for it to be backdated if you should have had it earlier.
- Tell them when things change again. Councils check, and wrongly claimed discounts are charged back with possible penalties.
If you think your home is in the wrong band, that is a separate check with the Valuation Office Agency in England and Wales, or your local assessor in Scotland. Scotland and Wales run similar discounts; Northern Ireland uses domestic rates instead. For more on bills by area, see the council tax calculator.
Lodgers, partners and spare rooms
- A lodger who lives with you counts as an adult, so you lose the single person discount unless they are disregarded, such as a full-time student.
- A partner who stays over a few nights a week but has their main home elsewhere does not count. If they move in, tell the council.
- A grown-up child who is still at school or college up to 19 does not count. Once they leave education or turn 20, they usually do.
- Someone working away but whose main home is still yours still counts.
Students in more detail
To be disregarded, a student must be on a full-time course lasting at least one academic year, with at least 24 weeks a year and 21 hours a week of study. The holidays between years count, so you do not lose the status over summer. It ends when the course ends. Your university or college can give you a certificate to send to the council. Student nurses and apprentices on certain schemes also count.
Hospitals, care homes and people who have died
- Someone who has moved permanently into a care home or hospital is disregarded, so the person left at home can get 25% off.
- If the home is now empty because they have moved into care, it is usually exempt.
- After a death, an empty home in the deceased's name is exempt until probate is granted and for up to 6 months after, while it is unsold or unlet.
- Some councils give extra discretionary relief to people who are terminally ill. Ask your council if this applies.
Empty homes and second homes in England
| Home | Most councils can charge |
|---|---|
| Empty and unfurnished for under a year | Up to the full bill; some give a discount |
| Empty for 1 year or more | Up to double |
| Empty for 5 years or more | Up to three times |
| Empty for 10 years or more | Up to four times |
| Second home, furnished but no one's main home | Up to double |
Some homes are protected from the premiums, such as homes being actively sold or let, annexes, and homes of people in the armed forces living in service accommodation. Homes needing major repairs no longer get a national discount in England, but councils can choose to give one.
If you miss a payment
Council tax is a priority bill. If you miss an instalment, you get a reminder. If you do not catch up within 7 days, you can lose the right to pay monthly and owe the whole year's bill at once. After that the council can go to the magistrates' court for a liability order, which adds costs and can lead to deductions from wages or benefits, or enforcement agents. Contact the council as soon as you know you will struggle: you can ask to spread the bill over 12 months instead of 10, and check whether you qualify for Council Tax Reduction.
Two homes and moving house
Discounts are based on each home. If you live alone in your main home and own a second, you get 25% off the main home but no single person discount on the second. When you move, tell both councils the date so each bill is worked out to the day.
Scotland and Wales
- Wales has nine bands, A to I, and the same 25% single person discount. Welsh councils can charge premiums of up to 300% on long-term empty homes and second homes.
- Scotland has bands A to H and the same 25% single person discount. Councils can charge up to double on second homes, and Council Tax Reduction works through a national scheme.
- Northern Ireland has no council tax. Homes pay domestic rates instead, with their own reliefs.
Checking your band
Bands in England and Scotland are still based on 1991 values, and in Wales on 2003 values, so some homes are in the wrong band. Compare your band with similar homes on your street using the Valuation Office Agency's search in England and Wales, or the Scottish Assessors' site. If yours looks high, you can ask for a review. Be aware your band can go up as well as down, and it may affect neighbours too.
If the council turns you down
If your council refuses a discount, exemption or reduction you think you are owed, write to them asking them to look again and explaining why. If they say no, or do not reply within two months, you can appeal to the Valuation Tribunal in England, or the equivalent body in Wales and Scotland. Appeals are free. Keep paying your bill while you wait, or you risk enforcement action.
This is general information, not legal advice. Figures are 2026/27 averages for England.
Common questions
Who gets a council tax discount?
Anyone living alone, or where everyone else in the home is “disregarded”, such as students, apprentices or carers, can get 25% off. Students, people with a severe mental impairment and some others can be exempt altogether. People on low incomes can get Council Tax Reduction.
How much is the single person discount?
25% off your bill. On an average Band C home in England that is about £532 a year in 2026/27.
Can council tax discounts be backdated?
Often, yes. If you should have had a discount or exemption, ask your council to backdate it to when your circumstances changed. Councils decide how far back they go.
Do students pay council tax?
Full-time students do not. A home where everyone is a full-time student is exempt. If one non-student lives with students, they get 25% off as if living alone.
What is the disabled band reduction?
If your home has been adapted for a disabled person, such as an extra bathroom or room for a wheelchair, your bill can be charged one band lower. Band A homes are charged five ninths of Band D instead of six ninths.
Do I lose the single person discount if I take in a lodger?
Usually yes, because the lodger counts as an adult living there. If the lodger is a full-time student or otherwise disregarded, you keep it.
What happens if I miss a council tax payment?
You get a reminder. If you do not pay within 7 days, you can lose the right to pay in instalments and owe the whole year’s bill. After that, the council can get a liability order and use enforcement agents.
Can I pay council tax over 12 months?
Yes. Most bills are set over 10 months, but you have the right to ask your council to spread it over 12.