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Council Tax discounts and disregards 

Full Council Tax is calculated on the basis that at least 2 adults reside in a property. If only 1 adult is living in a property, and that property is their main or sole residence, the Council Tax will be reduced by a quarter (25%). This is known as a single person or single occupier discount.

A discount may also be applicable if more than 1 adult lives in the property but all or some of the adults are not counted (known as ‘disregarded’)  for Council Tax purposes.

A discount can also be granted in the following circumstances:

  • a property that is furnished but is no one's main home. This would include second homes, holiday homes and properties left empty between tenancies.
  • properties which are unoccupied and unfurnished. 
  • a property that you are residing in as job-related accommodation.

For more information, and to download an application form, please click on the headings below.

Fair Processing

The Council has a duty to protect  public funds, and may use the information you provide to collect money owed to the council and to prevent and detect  fraud. It may also share this information with other bodies responsible for auditing or administering public funds for these purposes.

For further information see: Fair Processing or contact the Corporate Anti Fraud Team on 020 8227 2264

  • If you are the only person over the age of 18 who lives at your home, you will be entitled to a discount of 25%.

    To apply for this discount, complete and return the single persons' Council Tax discount application form.

    Download an application form
     
  • Certain categories of people are disregarded, or not counted, for the purposes of calculating the number of people resident in a property.

    If all but 1 occupier is disregarded, a discount of 25% will be given. If all occupiers are disregarded, a discount of 50% will be given.

    For more information, and to download an application form, click on the headings below.

    People detained in prison
    People suffering from severe mental impairment
    Students
    Apprentices
    People resident in hospital
    18 and 19 years olds for whom child benefit is in payment
    Care workers and carers
    Members of religious communities
    Diplomats and members of certain International Headquarters
     
  • If you have a property that is furnished, but not occupied as anyone's sole or main residence, you can claim a 10% discount for one month only.

    To apply for this discount, complete and return an application form.

    Download the application form here:
    Second homes
    Holiday homes
    Other furnished, unoccupied property
     
  • For information on the discounts available to the owners of empty and unoccupied properties, please click here.
     
  • Job-related accommodation is defined as a property being provided to a person (and his or her spouse, or a couple residing together as man and wife) by reason of employment in any of these cases:

    1. where it is necessary for the proper performance of the duties of the employment that the employee should reside in the dwelling 
    2. where the dwelling is provided for the better performance of duties and it is customary for employers to provide dwellings to employees
    3. where there is a special threat to the employee's security, special security arrangements are in force and the employee resides in the dwelling as part of those arrangements.

    If the property is provided by a company and the employee is a director of that or an associated company, then parts 1 and 2 of the above shall not apply, UNLESS one of the following is true:

    • the employment is as a full-time working director
    • the company is non-profit making and does not carry on a trade, nor do its functions consist wholly or mainly in the holding of investments or other property
    • the company is established for charitable purposes only.
    To apply for this discount, complete the following form and return it with a letter from your employer stating that the property is provided by them and the reasons it is necessary for you to reside there rather than your usual home address.

    Download an application form
     

Did you know you can apply for a single occupier discount online?

By registering for the MyAccount portal, you can also view your account details, including payments made and instalments due to be paid, you can set up or amend a direct debit, tell us about a change of address, or apply for a refund.

Click here to create your online account...