The 25% single-person discount
Council Tax assumes two adults live in a home. If only one adult (aged 18 or over) counts as living there as their main home, you get a 25% discount off the bill. It doesn't matter how much you earn or have saved — this is not means-tested.
You also get the 25% discount if you live with other adults but everyone else is "disregarded" (see below) — so in practice you're treated as the only adult who counts. In England, Wales and Scotland the single-person discount is 25%.
Tell the council if your circumstances change
If someone moves out and you're now the only adult, claim the 25% — it isn't applied automatically. Equally, if another adult moves in, tell the council so you're not later asked to repay a discount you no longer qualified for.
"Disregarded" people — who doesn't count
Some adults are "disregarded" — ignored when the council counts how many adults live in your home. If disregarding people leaves just one adult counted, you get the 25% discount; if it leaves nobody counted, you may get a 50% discount (or in some all-student / all-SMI homes, a full exemption). The main disregarded groups are:
| Group | Disregarded? |
|---|
| Full-time students & student nurses | Yes |
| Under-18s | Yes |
| 18/19-year-olds someone still gets Child Benefit for | Yes |
| Apprentices on low pay (under a set wage) | Yes |
| Live-in carers (35+ hrs/wk, see below) | Yes |
| People who are severely mentally impaired | Yes |
| People in long-stay hospital or a care home | Yes |
The carer disregard
A live-in carer can be disregarded if they provide at least 35 hours of care a week to someone who gets a qualifying disability benefit (such as the Attendance Allowance, PIP daily living, or DLA middle/higher care component). Important: this disregard does not apply if you are caring for your husband, wife or partner, or for your own child under 18. (A separate rule covers paid care workers on low pay.)
The severe mental impairment (SMI) disregard — often missed
This is one of the most under-claimed ways to cut a Council Tax bill, and one of the most valuable. A person is "severely mentally impaired" for Council Tax if they have a severe and permanent impairment of intelligence and social functioning — for example dementia, Alzheimer's, a severe stroke, Parkinson's, or a severe learning disability. To be disregarded they must:
- be medically certified as severely mentally impaired by a doctor (usually the GP), and
- receive a qualifying benefit — for example Attendance Allowance, PIP daily living component, DLA middle/higher care, the limited-capability-for-work element of Universal Credit/ESA, or certain other disability benefits.
What it's worth:
- 25% discount — if disregarding the SMI person leaves just one other adult who counts (e.g. a person with dementia living with one carer/relative).
- 100% exemption — if everyone living in the home is severely mentally impaired (or otherwise disregarded), the property is exempt and there's nothing to pay.
It can usually be backdated
The SMI disregard can often be backdated to when the person first met the conditions — sometimes by years — so even households that have paid full Council Tax for a long time may be owed a refund. It's worth applying. You'll need a doctor's certificate and proof of the qualifying benefit; the council provides the form.
Students — exempt if everyone's a student
Full-time students are disregarded, so:
- Everyone is a full-time student → the property is exempt (Class N for a private rented home; halls of residence are exempt too) — nothing to pay.
- A student living with one non-student adult → the household gets a 25% discount.
- A student living with two or more non-student adults → no student discount (there are still two counted adults).
To count as a full-time student the course usually has to last at least one academic year and involve a set number of study hours per week — your university or college can confirm and provide a certificate.
The disabled band reduction — one band lower
This is a separate scheme from the disregards above. If you or someone living with you is substantially and permanently disabled, and the home has an extra feature they need because of the disability, your Council Tax can be charged at the band below your actual band. The disabled person can be an adult or a child, and doesn't have to be the bill-payer.
The home must have at least one of:
- a room (other than a bathroom, kitchen or toilet) used mainly by, and needed by, the disabled person;
- an extra bathroom or kitchen needed by the disabled person; or
- enough indoor space to use a wheelchair.
So a Band D home would be billed as Band C. If you're already in Band A (the lowest band) you don't lose out — you still get a reduction worth roughly one-sixth of a Band A bill (set as one-ninth of the Band D charge). Apply to your council.
Annexes, empty homes & second homes
A few more situations affect the bill — though some of these are now largely at each council's discretion, so always check your own council's rules:
- Annexes ("granny annexes") — a self-contained annexe used by the family in the main home (or lived in by a dependent relative) can get a 50% discount, and an annexe occupied by a severely mentally impaired or elderly dependent relative may be exempt.
- Empty & unfurnished homes — any discount is now up to the council; many give little or none. After a property has been empty long-term, councils can add a premium (an extra charge on top of the full bill) that rises the longer it stays empty.
- Second homes — since April 2025 councils in England can charge a 100% premium (double the bill) on furnished homes that aren't anyone's main residence. Whether one applies depends on your council.
- Properties left empty for a specific reason can be fully exempt — for example a home left empty because the owner has gone into a care home or hospital, has died (until probate, then up to six months after), or is a student's term-time-empty home. Ask your council which exemption fits.
How to claim it
Do this now — discounts aren't automatic, and can be backdated
Citizens Advice also gives free, confidential help with Council Tax. Both help for nothing — never pay a company a fee to claim a discount you can claim yourself for free.
- Find your council and apply. Search "[your council name] council tax discount" or use our find my council tool. Most councils let you apply online in a few minutes — most discounts are not applied automatically.
- For the single-person discount, just tell the council you're the only adult in the home.
- For the SMI disregard, you'll usually need a doctor's certificate (the GP completes a short form) and proof of the qualifying benefit. Ask for it to be backdated to when the person first qualified.
- For the disabled band reduction, describe the extra room, bathroom/kitchen or wheelchair space; the council may visit to confirm.
- Always ask about backdating. If you've been paying full price but qualified earlier, you may be owed a refund.
On a low income on top of this? A discount and Council Tax Reduction can stack. And a free benefits check may find money you're missing elsewhere.
Scotland, Wales & Northern Ireland
Most of the above applies across England, Wales and Scotland, but there are differences:
- Scotland — the 25% single-person discount, the disregards (including SMI), the full-student exemption and the disabled band reduction all apply. Note your Council Tax bill also includes water and sewerage charges; a Council Tax discount reduces the Council Tax part. Apply via your council; see mygov.scot.
- Wales — broadly the same discounts and exemptions; some details and some council schemes differ. See GOV.WALES.
- Northern Ireland — there is no Council Tax; you pay domestic Rates to Land & Property Services (LPS). Equivalents include Lone Pensioner Allowance (a 20% rate reduction for people aged 70+ who live alone), the Disabled Person's Allowance (a 25% reduction where the home is adapted for a disabled person's needs), and Rate Relief for those on low incomes. See nidirect.
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