Council Tax discounts: who pays 25% or 50% less and how to claim

Council Tax is charged on the property, not on the people in it. Yet the number of adults in a home still changes the bill — sometimes by half. Here is who qualifies for 25% and 50%, who the council does not count as an adult at all, and why an empty flat can cost four times the normal rate.

Who gets the 25% Council Tax discount?

Anyone living alone. GOV.UK puts it plainly: "You'll get 25% off your bill if you pay Council Tax and… you live on your own." The second route is that everyone else in the household is disregarded — not counted when the council adds up the adults. For the bill it comes to the same thing: one countable adult.

ADV · A001ONLYWAY JEWELRY — gold, silver and platinumRings, chains, bracelets, earrings and pendants. Delivery across the UK.Advertise here

The discount is not applied automatically. You have to ask your local council for it; GOV.UK has a page that finds your council by postcode. The service covers England and Wales — Scotland runs its own rules.

Who is not counted as an adult for Council Tax?

GOV.UK lists ten disregarded categories: people under 18; people on certain apprentice schemes; 18- and 19-year-olds in full-time education; full-time students at college or university; people under 25 funded by the Education and Skills Funding Agency; student nurses; foreign language assistants registered with the British Council; people who are severely mentally impaired; live-in carers looking after someone who is not their partner, spouse or child under 18; and diplomats.

In practice: a mother living with her 19-year-old student son is one adult to the council, not two. That means 25% — but only if she tells them.

When is the discount 50%?

When every single person in the household is disregarded. GOV.UK: "You'll get 50% off your bill if everyone living in your household is disregarded." You still have to apply. The council does not know who lives in your home until you say so.

Do full-time students pay Council Tax?

A household where everyone is a full-time student pays no Council Tax at all. That is an exemption, not a discount. If a bill arrives anyway, you apply for the exemption.

What counts as full-time matters. GOV.UK says the course must last at least one year and involve at least 21 hours of study a week. For anyone under 20 studying up to A level, the threshold is different: at least 3 months and at least 12 hours a week. If one non-student moves in with the students, a bill is issued — though the household may still qualify for a discount.

What do you pay on a second home or an empty property?

A second home normally attracts full Council Tax, and the council may add a premium on top — up to 2 times the normal bill. The premium does not apply if the property is an annexe used as part of the main home; if your employer provides it and your job requires you to live there; or if planning restrictions stop anyone living there all year round.

Empty property costs more. The premium starts once a home has stood empty for at least one year, and a home empty for 10 years or more can be charged up to 4 times the normal rate. Both second homes and empty homes can get the premium waived for up to 12 months after a grant of probate or letters of administration, or while the property is up for sale or to let; for empty homes, the waiver also covers major repairs or structural alteration.

GOV.UK separately lists empty properties that pay nothing at all: a home left by someone who has died, until probate is granted, with a further exemption of up to six months afterwards if it stays empty and in the deceased's name; a home left empty by someone in prison, except for not paying a fine or tax; one left empty because the owner moved into a care home or hospital; one that has been repossessed; one that cannot legally be lived in; and one compulsorily purchased for demolition.

What if the council refuses, or sends a fine?

Write to the council first. If the answer does not satisfy you, appeal to the Valuation Tribunal — independent of the Valuation Office, and free to use, though you cover your own costs. The deadlines are strict: two months from the date the council told you its decision, or four months from your first letter if no reply ever came. A late appeal is accepted only where the delay was outside your control.

A fine for failing to give the council information it asked for is appealed separately, also within two months of receiving it, and you do not have to pay the fine until the appeal is decided. Tribunal contacts: valuationtribunal.gov.uk, appeals@valuationtribunal.gov.uk, 0303 445 8100.

One last distinction: discounts and exemptions are not the same as Council Tax Reduction. Help based on a low income or on benefits is assessed separately, and one does not rule out the other.