MB
Mustafa Bilgic Updated 20 February 2026 • 2025/26 rates

Quick Council Tax Discount Estimator

The 25% Single Person Discount

The single person discount is the most commonly claimed council tax reduction in the UK. You are entitled to 25% off your council tax bill if you are the only adult counted as living in your home.

Who counts as a "sole adult"?

You qualify if:

  • You are the only person aged 18 or over living in the property
  • Everyone else in the property is disregarded (see below)
  • All other residents are full-time students
  • All other residents are care home or hospital long-term residents
Important: The discount applies to the property, not the person. If you share with disregarded individuals, you still receive 25% off even though others physically live there.

People who are "disregarded" for council tax

These individuals do not count as adults for council tax purposes:

  • Full-time students (including those on gap years during studies)
  • Student nurses on placements
  • Apprentices earning under £195/week gross
  • Under 18-year-olds
  • 18 and 19-year-olds in qualifying full-time education
  • People with Severe Mental Impairment (SMI)
  • Long-term hospital or care home residents
  • Foreign language assistants registered with British Council
  • Members of visiting armed forces
  • Diplomats and their dependants

How to apply

Contact your local council's council tax department. Most councils allow online applications. You may need to provide proof of your circumstances (e.g., student status letter, employer confirmation for apprentices).

The discount should be applied from the date your circumstances changed. Always inform the council promptly to avoid overpayment or underpayment.

Student Exemptions

Students receive some of the most generous council tax protections in the UK. Understanding how these rules work can save you hundreds of pounds per year.

Full exemption: all-student households

If every adult living in a property is a full-time student, the property is completely exempt from council tax — you pay £0.

What counts as a "full-time student"?

  • Enrolled on a full-time course at a UK university, college, or other qualifying institution
  • The course must last at least one academic year
  • The course requires at least 21 hours of study per week (including contact and independent study)
  • Foreign exchange students studying in the UK
  • Students on placement years as part of their course

Mixed households (student + non-student)

  • If one adult is not a student, the non-student is liable for council tax
  • Students are disregarded, so if there is only one non-student, they receive the 25% single person discount
  • Two non-students sharing with students pay full council tax (no discount)
Student exemption certificate: Your university or college must provide you with a certificate of student status to claim the exemption. This is different from simply being enrolled — you must obtain the official document.

Student nurses

Student nurses on placements are disregarded for council tax, even if their placement is paid. They must be studying for a nursing qualification at a recognised institution.

During holidays and between terms

Full-time students remain disregarded during holiday periods, including summer vacations, as long as they remain enrolled on their course. The exemption ends when you graduate or leave your course.

Severe Mental Impairment (SMI) Exemption

The Severe Mental Impairment (SMI) exemption is one of the most misunderstood and under-claimed council tax reductions. Many eligible households miss out simply because they are unaware of it.

What is SMI?

SMI is a legal definition covering people with a severe impairment of intelligence and social functioning caused by a condition of the brain. This includes:

  • Alzheimer's disease and other forms of dementia
  • Severe learning difficulties
  • Stroke causing severe cognitive impairment
  • Creutzfeldt-Jakob disease (CJD)
  • Severe brain injury from accident or illness
  • Multiple sclerosis at severe stage
  • Parkinson's disease at severe stage

Two criteria must be met

  1. A doctor or GP must certify that the person has a severe mental impairment
  2. The person must be entitled to at least one qualifying disability benefit (e.g., Incapacity Benefit, DLA, PIP, Employment Support Allowance)

How SMI affects your bill

Household situationEffect on council tax
Only occupant has SMI100% full exemption — pay £0
Person with SMI lives with one non-SMI adultNon-SMI person gets 25% single person discount
Person with SMI lives with two+ non-SMI adultsNon-SMI adults pay as normal, no discount
Two people with SMI in property100% full exemption — pay £0

How to apply for SMI discount

  1. Ask your GP for a letter confirming the diagnosis and that it meets the SMI criteria
  2. Gather evidence of qualifying disability benefit entitlement
  3. Contact your local council and request the SMI application form
  4. Submit both the GP letter and benefit evidence
  5. Claims can be backdated — check how far back your council allows
Backdating tip: If a family member has had SMI for years but you never claimed, apply now and request backdating. Some councils will backdate to when the qualifying benefit began. This could mean hundreds or thousands of pounds in refunds.

Empty Properties & Second Homes

The rules around empty properties and second homes have changed significantly in recent years, with many councils now able to charge premiums rather than discounts.

Empty properties

  • Most councils charge 100% council tax on empty properties from day one — no automatic discount
  • Some councils charge a 100% premium (double rate) on properties empty for over 2 years
  • Premium rises to 200% for properties empty 5 to 10 years
  • Premium can reach 300% for properties empty over 10 years
  • Furnished second homes: councils can charge up to 100% premium

When empty properties may be exempt

  • Property of someone who has died (until probate granted, then limited period)
  • Property left empty while owner is receiving care in a care home or hospital
  • Property left by someone who moved to provide care to another person
  • Property repossessed by a mortgage lender
  • Property where occupation is prohibited by law
  • Unoccupied annexes forming part of another property

Second homes

From April 2024, councils in England can charge up to 100% premium on furnished second homes. Wales already allowed this and has seen significant uptake. The premium is designed to encourage owners to either sell, let, or make the property available for local housing needs.

Check your local council: Empty property and second home rules vary significantly between councils. Contact your local authority to confirm the specific rates and any available exemptions in your area.

Council Tax Support (Low Income Reduction)

Council Tax Support (CTS), also called Council Tax Reduction (CTR), helps people on low incomes pay their council tax. Unlike previous national schemes, each council now runs its own local scheme.

Who can apply

  • People on low incomes, whether working or not
  • People receiving Universal Credit, ESA, JSA, or Income Support
  • Pensioners — councils must provide at least the level of support that was available before 2013
  • Working-age adults — schemes vary widely by council

How much support can I get?

Support varies by council but can reduce your bill by up to 100% if you have very low income and capital. Most working-age schemes cap the reduction at 80% of the bill. Pensioners can receive up to 100% reduction.

How to apply

  1. Apply online at your council's website — search "[council name] council tax support"
  2. You'll need: National Insurance number, bank details, income details, details of all household members
  3. Decisions are usually made within 4–8 weeks
  4. Apply as soon as possible — backdating is limited

Disabled Band Reduction

If someone in your home is disabled and the property has features needed for their disability, you can apply to have your council tax reduced by one band.

What qualifies

  • An additional room (not bathroom or kitchen) used mainly by the disabled person
  • A room or area modified for wheelchair use indoors
  • Extra space inside the home needed for the wheelchair

How the reduction works

  • Band B property treated as Band A
  • Band C treated as Band B
  • And so on up through Band H treated as Band G
  • Band A property: receives a reduction equivalent to one-sixth of the Band D rate (since there is no Band lower than A)

Evidence required

You'll need a letter from a doctor, occupational therapist, or other healthcare professional confirming the disability and why the property feature is needed. The council may also conduct a home visit.

Frequently Asked Questions

Who qualifies for the 25% single person council tax discount?
Anyone who is the sole adult resident in a property qualifies for a 25% council tax discount. You may also qualify if all other residents in your home are 'disregarded' people, such as full-time students, people with severe mental impairment, or care home residents. You do not need to live alone — you just need to be the only adult who "counts" for council tax purposes.
Are students exempt from council tax?
Full-time students are completely disregarded for council tax purposes. If every adult in a property is a full-time student, the property is entirely exempt from council tax. However, if one adult is not a student, the student occupants are disregarded and the non-student may receive a 25% single person discount (if they are the only non-student). You must obtain a certificate of student status from your institution to claim this exemption.
What is the Severe Mental Impairment (SMI) council tax exemption?
People with Severe Mental Impairment (SMI) — a severe impairment of intelligence and social functioning caused by conditions such as Alzheimer's, strokes, or severe learning difficulties — are disregarded for council tax. If the only occupant has SMI, the property is fully exempt. If they live with other adults, those adults may receive a 25% discount (if there is only one other non-SMI adult). A GP letter and evidence of qualifying disability benefit are required to claim this exemption.
Can I get a council tax discount for an empty property?
Empty property discounts are at the council's discretion and most councils no longer offer automatic discounts. Many councils charge full council tax from day one on empty properties. Furthermore, many councils now charge a premium on long-term empty properties: 100% premium (double rate) after 2 years, 200% after 5 years, and 300% after 10 years. Some limited exemptions exist, such as for recently deceased residents or properties undergoing structural repairs.
How do I apply for council tax reduction (CTR)?
Contact your local council directly to apply for Council Tax Reduction (also called Council Tax Support). You'll need to provide details of your income, savings, benefits received, and household circumstances including the number and ages of all residents. Claims can usually be backdated if you had good reason for the delay. Apply online through your council's website, by phone, or in person at your local council office.
What is the disabled band reduction for council tax?
If your home has been adapted for someone with a disability — such as adding a special room, extra indoor space for a wheelchair, or a specially adapted bathroom — you can apply to have your council tax calculated as if the property were in the next lowest band. Even if you are in Band A (the lowest), you receive a reduction equivalent to one-sixth of the Band D rate. You need a supporting letter from a GP, occupational therapist, or similar healthcare professional.
Can I backdate a council tax discount claim?
Yes, most council tax discounts and exemptions can be backdated. There is no fixed statutory time limit for backdating, but councils may apply their own reasonable policies. You should apply as soon as possible and clearly explain why you did not claim earlier. Keep evidence of when your circumstances changed (e.g., date you moved in alone, date student status began, date of SMI diagnosis). Backdated refunds can sometimes amount to several years of overpaid council tax.

Summary: All Council Tax Discounts at a Glance

Discount / ExemptionReductionHow to Claim
Single person occupancy25%Contact council online
All-student household100% exemptStudent certificate + council form
SMI only occupant100% exemptGP letter + benefit evidence
SMI + 1 non-SMI adult25% (non-SMI gets SPD)GP letter + benefit evidence
Disabled band reduction~8–17% depending on bandHealthcare professional letter
Council Tax Support (low income)Up to 100%Online application via council
Property undergoing major repairsUp to 6 months exemptionContact council
Under 18 only occupant100% exemptAutomatic
Apprentice (under £195/wk)DisregardedEmployer letter to council