Council tax discounts and exemptions
Details of all available reductions.
The full council tax bill assumes that there are two or more adults (i.e. people aged 18 or over) living in a property.
Reduction scheme for households where the taxpayer or their partner is aged 65 or over.
The government has abolished exemptions for empty and substantially unfurnished properties and replaced it with a discount from 1 April.
The categories (classes) of properties, which are exempt from council tax.
The full council tax bill assumes there are two adults residing in a dwelling. For the 25% to 50% discount some people are note counted in the total number of adults.
Categories of individuals, who are NOT counted in deciding the number of adults resident in the property for "single occupancy discount" (25%).