Council Tax Discount
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Regulations allow for some people being disregarded when deciding how many adults are living in a property.
Brief details of people who may be disregarded are:
- Full time students
- Student nurses
- Apprentices and young people on Youth Training schemes.
- Patients living in a hospital
- People staying in care homes.
- People who are severely mentally impaired.
- 18 and 19 year olds who are at school or have just left school.
- Careworkers working for low pay, usually for charities.
- People caring for someone they live with who is disabled or elderly and is not their partner or a child.
- People who belong to a religious community.
- People in prison, unless they are in prison for not paying the Council Tax or a fine
- People staying in hostels and night shelters.
Your Council Tax demand will show if a discount has been given. The discount will also have a code that indicates why it has been given. The codes and the types of discount are explained below:
| Code | Reason | Discount |
|---|---|---|
| 01 | One adult living in the property | 25% |
| 02 | More than one adult living in the property but only one is counted | 25% |
| 03 | Property has been empty for 6 months or more, or furnished and not used as anyone's main home | 50% |
| 04 | More than one adult living in the property but none are counted | 50% |
| 05 | One adult living in the property who is not counted | 50% |
If you think you may be in a category stated above and the discount has not been awarded please contact the Local Taxation Section
If your bill indicates that a discount has been allowed, you must notify the Local Taxation Office immediately of any change in circumstances that may affect this entitlement. Failure to do so may result in a penalty of £50 being incurred.

