You’ll get 25% off your bill if you are aged 18 or over and:
- you are the only adult aged 18 or over living in the property
A full Council Tax bill is based on at least two adults living together – more information about how much Council Tax you’ll pay is available on paying your Council Tax.
Some adults in a household, such as a student or a carer are not counted for Council Tax purposes – in some circumstances Council Tax does not have to be paid in full and some properties may not have to pay Council Tax at all.
Information on the different discounts and exemptions available are detailed below.
For further information, or to apply for a discount or exemption:
You’ll get 25% off your bill if you are aged 18 or over and:
Households where everyone’s a full-time student don’t have to pay Council Tax. If you do get a bill, you can apply for an exemption – use our Council Tax portal to tell us about your house occupied by full time students.
To count as a full-time student if you are 20 years of age or over, your course must:
If you study for a qualification up to A level and you’re under 20, your course must:
You’ll get a Council Tax bill if there’s someone in your household who’s not a full-time student, but your household might still qualify for a discount.
Please note that a student discount/exemption can only be considered from the start date to the end date of the course.
When deciding how many adults are resident, certain occupants can be disregarded for Council Tax purposes.
These are:
You may be entitled to a reduced Council Tax bill if your property has been amended to meet particular needs arising from a disability, for example creating extra space indoors for a wheelchair user. Council tax with disabled person’s reduction is charged at one band lower than your actual valuation band (band A properties receive a reduction of one-ninth of the charge for band D).
If you have been certified by a medical professional as having a severe mental impairment (SMI), you are not counted as occupying your property for the purposes of council tax.
How to tell if you qualify as SMI:
You are deemed severely mentally impaired if you have been certified by a medical practitioner as having a severe impairment of intelligence and social functioning which is expected to be permanent and you are receiving or eligible one of the following:
People who qualify for an exemption
People who qualify for a discount
If you think you are eligible, please contact us by visiting the Council Tax portal, or phone 023 9268 8588
If Portsmouth City Council previously acted as your corporate parent, you may be entitled to a reduction to your council tax up to the day before your 25th birthday.
For more information on this Council Tax reduction or to find out how to apply for it, please contact the Revenues and Benefits section on 023 9268 8588.
Occupants of dwellings classified as an annexe and who are related to the occupier of the main dwelling may claim a 50% discount. This discount is applied after any existing discount that they may be entitled to.
No discount is available if your property is empty, unfurnished and/or undergoing repairs. You will still need to pay the full council tax charge.
Please note that unfurnished properties should have sufficient furniture removed to leave the property incapable of occupation. This does not include carpets and curtains.
Where a property remains unoccupied and substantially unfurnished for a period of two years or more, the City Council may charge an empty homes premium. The level of premium for the financial year beginning 1 April 2019 is 100%.
For the financial year beginning on 1 April 2020
The premium is 100% for properties that have remained unoccupied and substantially unfurnished for a period of at least two years but less than 5 years.
The premium is 200% for properties that have remained unoccupied and substantially unfurnished for a period of at least 5 years.
For the financial year beginning on 1 April 2021
The premium is 100% for properties that have remained unoccupied and substantially unfurnished for a period of at least two years but less than 5 years.
The premium is 200% for properties that have remained unoccupied and substantially unfurnished for a period of at least 5 years but less than 10 years.
The premium is 300% for properties that have remained unoccupied and substantially unfurnished for a period of at least 10 years.
25% discount on council tax (we don’t count the student)
50% discount on council tax (we don’t count the student and the apprentice)
25% discount on council tax (we don’t count the son)
No discount is applicable here because we count two people
If no Council Tax at all is payable, this is known as an exemption.
All exemptions may have a number of conditions to meet before the exemption is granted, and some exemptions apply only for a specified length of time. Here are some situation where exemptions may apply:
Exemptions on occupied properties
Exemptions may apply for properties occupied only by:
Exemptions also apply to:
Exemptions on unoccupied properties
Exemptions may apply for properties that have been left unoccupied by:
Exemptions also apply to:
More information
For further information on your particular circumstance, or to apply for an exemption please:
The council must be informed, within 21 days, of any changes to liability or entitlement to discount or exemption. If notification is not received within the time limit the council may impose a penalty of £70. This will be added to your Council Tax bill.
If you receive a penalty but disagree with it, you are advised to contact the council as soon as possible giving your reasons and asking for the penalty to be reconsidered. You also have the right to appeal to a Valuation Tribunal, within two months.