Council tax discounts and disregards

Full Council Tax is calculated on the basis that at least two adults reside in a property.

Single person discount

If only one adult is living in a property, and that property is their main or sole residence, the Council Tax will be reduced by a quarter (25%). This is known as a single person or single occupier discount.

People who are disregarded

A discount may also be applicable if more than one adult lives in the property but all or some of the adults are not counted (known as ‘disregarded’) for Council Tax purposes.