Discounts
Disabled Band Reduction
If there is a disabled person living in the property, you may be
able to claim a reduction in the amount of Council Tax that they
pay. If certain conditions are met, the Council Tax bill could be
reduced to that of a property in the next lowest band. Since 1
April 2000, an equivalent discount is also available for homes in
band A. For a reduction to be made:
- the disabled person must live in the property but does not have
to be the person liable to pay the Council Tax bill;
- must use a wheelchair or a second bathroom or kitchen or an
additional room in the property: this room must be essential or of
major importance to the well-being of the disabled person because
of the nature or extent of his or her disability.
Students
When determining the number of residents in a property for the
purpose of Council Tax, a person can be disregarded if he or she is
a student. If the number of adult occupants who are not disregarded
is either one or none, a discount can apply. To qualify as a
student for the purpose of Council Tax, a person must be
either:
- undertaking a full-time course of higher education with
a prescribed educational establishment (the course must last
at least one year and involve at least an average 21 hours per week
for at least 24 weeks in the year) or
- under 20 years of age and undertaking a course which lasts more
than three calendar months and involves at least 12 hours per
week.
In addition, the person must supply a Council Tax certificate
issued by the college or university. Please note that a certificate
of enrolment or a notification of grant award letter is not
acceptable. The educational establishment must be situated in a
member state of the European Union and established solely or mainly
for the purpose of providing further or higher education.
The following are available if:
- all residents are students - exemption from Council Tax;
- all but one resident is a student - a 25 per cent discount for
the household;
- the property is owned by a student and was last occupied by
that student, exemption from Council Tax.
Apprentices
When working out the number of residents in a property
for the purpose of Council Tax, a person can be disregarded if he
or she is an apprentice. If the number of adult occupants who are
not disregarded is either one or none, a discount can apply. To
qualify as an apprentice a person must be:
- employed for the purpose of learning a trade, business,
profession, office, employment or vocation;
- for that purpose, undertaking a programme of training leading
to a qualification accredited by the National Council for
Vocational Qualification or the Scottish Vocational Education
Council;
- employed for a total salary or allowance (or both)
substantially less than the salary he or she would be likely to
receive if he or she had achieved the qualification in question and
no more than £196 per week.
Youth trainees
When determining the number of residents in a property for the
purpose of Council Tax, a person can be disregarded if he or she is
a youth trainee. If the number of adult occupants who are not
disregarded is either one or none, a discount can apply. To qualify
as a youth trainee a person must be:
- under the age of 25 years; and
- be training under a youth training arrangement.
18-year-olds eligible for child
benefit
When deciding the number of residents in a property for the
purpose of Council Tax, a person can be disregarded if he or she is
over 18 years old and entitled to have child benefit claimed for
them. If the number of adult occupants who are not disregarded is
either one or none, a discount can apply. To qualify under this
disregard:
- the person must have reached the age of 18 years; and
- another person must be entitled to claim child benefit for
them.
School leavers
When determining the number of residents in a property for the
purpose of Council Tax, a person can be disregarded if he or she is
a school leaver. If the number of adult occupants who are not
disregarded is either one or none, a discount can apply. To qualify
as a school leaver, the person must:
- be under the age of 20 years; and
- have finished a qualifying course of education within the
period after 30 April and before 1 November in the year to which
the application relates.
Where both of the above apply, the person will be disregarded
for Council Tax purposes until 1 November of the same year.
Prisoners
When determining the number of residents in a property for the
purpose of Council Tax, a person can be disregarded if he or she is
a prisoner in detention. If the number of adult occupants who are
not disregarded is either one or none, a discount can apply.
Detention for non-payment of fines or Council Tax is not a valid
reason for claiming this reduction.
Severely mentally impaired people
When determining the number of residents in a property for the
purpose of Council Tax, a person can be disregarded if he or she is
severely mentally impaired. If the number of adult occupants who
are not disregarded is either one or none, a discount can apply. To
qualify as severely mentally impaired for this purpose, a person
must be:
- confirmed as severely mentally impaired by a registered medical
practitioner;
- receiving one of a number of certain qualifying benefits.
Carers
When determining the number of residents in a property for the
purpose of Council Tax, a person can be disregarded if he or she is
a carer. If the number of adult occupants who are not disregarded
is either one or none, a discount can apply.
Carers will only qualify if they are providing either:
- care or support on behalf of the Crown, a charity or are
employed by the person for whom care is provided, were introduced
to them by a charity and are employed to provide care for at least
24 hours a week, being paid no more than £44 per week and are
resident in premises provided by the body they are employed by
or
- care for a person receiving the higher rate of attendance
allowance or equivalent and live at the same address as the person
receiving care, providing care for at least 35 hours a week and are
not the husband, wife, civil partner or parent (if the person
receiving care is under 18 years old) of the person receiving
care.
Long-term inpatients and care home
residents
When determining the number of residents in a property for the
purpose of Council Tax, a person can be disregarded if he or she is
in hospital as a long-term in-patient or living in a care home. If
the number of adult occupants who are not disregarded is either one
or none, a discount can apply. To qualify for this discount a
person must:
- have their sole or main residence in a residential care home, a
nursing home, a mental nursing home, a hostel or a hospital: the
term sole or main residence is not defined in Council Tax
legislation, although case law on the subject suggests that
temporary absence from home does not constitute a change of
residency;
- be receiving care or treatment.
If you want to apply for any of these discounts please contact us.
If your circumstances change
If your circumstances change in a way which affects your
entitlement to receive a discount please contact the Revenues Service
immediately.
This webpage was updated on
2/1/2012