A full council tax bill assumes at least two adults live in a house as their main home. If only one adult lives in a house as their main home, they can claim a quarter off their council tax bill (25%).
When working out how many adults live in a home, the following people do not count as adults:
- full time students, student nurses or foreign language assistants
- dependants or foreign spouses of students
- people whose main home is a hospital, hostel, residential care home or nursing home
- people who are severely mentally impaired
- people who live in the same property as a person they care for (other than a husband, wife, partner or child under 18)
- 18 and 19 year olds who have child benefit paid for them
- members of international Headquarters and defence organisations and members of visiting forces
- members of certain religious communities who have no income or capital of their own
- people in prison (except those in prison for non-payment of council tax or a fine).
Some adults living in the dwelling are disregarded for council tax purposes, such as:
- the severely mentally impaired
- those whose parents or carers receive child benefit because of them
- people living in nursing homes or hospitals etc.
Apply for the discount
- One adult resident - council tax single person discount form - 25% discount.
- One adult resident with a disability - complete the reduction form for person with a disability - 25% discount plus a disability reduction (the single person discount will be applied if you are eligible).
If you are unable to access the form please contact the Council Tax team.
For the following discounts where some adults are disregarded please contact the Council Tax team:
- one countable resident all others being disregarded - 25% discount
- more than one adult resident where all are disregarded - 50% discount
- one adult resident who is disregarded - 50% discount.
Tell us if your circumstances change
If you receive a single person discount, you must tell us within 21 days of your circumstances changing, or you may be fined. To find out more about please see our Change of circumstances form.