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
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 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
- A doctor or GP must certify that the person has a severe mental impairment
- 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 situation | Effect on council tax |
|---|---|
| Only occupant has SMI | 100% full exemption — pay £0 |
| Person with SMI lives with one non-SMI adult | Non-SMI person gets 25% single person discount |
| Person with SMI lives with two+ non-SMI adults | Non-SMI adults pay as normal, no discount |
| Two people with SMI in property | 100% full exemption — pay £0 |
How to apply for SMI discount
- Ask your GP for a letter confirming the diagnosis and that it meets the SMI criteria
- Gather evidence of qualifying disability benefit entitlement
- Contact your local council and request the SMI application form
- Submit both the GP letter and benefit evidence
- Claims can be backdated — check how far back your council allows
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.
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
- Apply online at your council's website — search "[council name] council tax support"
- You'll need: National Insurance number, bank details, income details, details of all household members
- Decisions are usually made within 4–8 weeks
- 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?
Are students exempt from council tax?
What is the Severe Mental Impairment (SMI) council tax exemption?
Can I get a council tax discount for an empty property?
How do I apply for council tax reduction (CTR)?
What is the disabled band reduction for council tax?
Can I backdate a council tax discount claim?
Summary: All Council Tax Discounts at a Glance
| Discount / Exemption | Reduction | How to Claim |
|---|---|---|
| Single person occupancy | 25% | Contact council online |
| All-student household | 100% exempt | Student certificate + council form |
| SMI only occupant | 100% exempt | GP letter + benefit evidence |
| SMI + 1 non-SMI adult | 25% (non-SMI gets SPD) | GP letter + benefit evidence |
| Disabled band reduction | ~8–17% depending on band | Healthcare professional letter |
| Council Tax Support (low income) | Up to 100% | Online application via council |
| Property undergoing major repairs | Up to 6 months exemption | Contact council |
| Under 18 only occupant | 100% exempt | Automatic |
| Apprentice (under £195/wk) | Disregarded | Employer letter to council |