Once the liable person(s) is identified, the Council Tax charge for the property is calculated and then any applicable discounts, exemptions or Council Tax Support are applied to reduce the amount you need to pay.
Here’s how each type of reduction influences your final bill:
Discounts
Discounts reduce the Council Tax charged after the full bill for the property has been worked out. Examples include:
- Single Person Discount – 25% off if only one adult lives in the property.
- Disregarded persons (e.g., students or people who are severely mentally impaired) – may reduce liability by 25% or 50%, depending on how many residents are “counted” for Council Tax purposes.
These are percentage reductions applied directly to the standard bill for your band.
Exemptions
Some properties may be fully exempt, meaning no Council Tax is charged at all while qualifying conditions apply. Examples include:
- Properties occupied only by full-time students
- Some empty properties (for specific circumstances such as probate, care home admission, imprisonment, etc.)
If an exemption applies, the charge is reduced to £0 until the exemption ends.
Council Tax Support (CTS)
Council Tax support is a means‑tested reduction for households on a low income. It is applied after discounts and exemptions and can reduce the remaining bill by up to 100%, depending on household circumstances.
Because it is income‑based, the amount of support you receive varies according to:
- Income and savings
- Household composition
- Whether you rent or own your home
- Whether other adults live with you
This support is applied to the bill only after all other reductions have already been taken into account.
You can view a full list of discounts, disregards, exemptions and Council Tax Support (CTS), including information on how to apply.