Council tax discounts

The full council tax bill assumes that there are two or more adults living in a property as their main residence. Council tax discounts can be granted where there are less than 2 occupants or where the occupants fall into certain special groups.

NB. All discounts must be claimed at the time as we are not able to backdate.

• A property that has no occupants but is furnished is entitled to a discount of 10%.

• Where there is only 1 adult living in the property as their main residence a discount of 25% applies.

People who can be disregarded
Certain groups of people who meet particular criteria can be disregarded when counting the number of people living in a property.

• All under 18 year olds
• Full time students **
• Apprentices
• Patients in hospital (long term) or people in care homes **
• People who are severely mentally impaired **
• 18/19 year olds who remain in education, or have left between 1st May and 31st October **
• Over 18 year olds who still have child benefit paid for them. Please send in details with proof of your child benefit.
• Full time paid care workers on a low income
• People caring for someone with a disability who is not a partner or child under 18.
• A person whose main residence is elsewhere
• Visiting forces and diplomats **
• Members of religious communities (inc monks/nuns)
• People in detention (unless for non payment of a fine or council tax) **

If all the occupants fall into a disregarded group except one person then a 25% discount will apply.

** If a property is only occupied by people who fall into the above categories that are marked with an asterisk, then a full exemption will apply.

If all the occupants meet the criteria to be disregarded, but they are not in the groups where an exemption can be given (those marked with an asterisk), then a 50% discount will apply. For example:-

• a property which is only occupied by an apprentice
• A property which has 2 occupants, one is a carer(s) and the other is severely mentally impaired. You will need to complete both a carer’s form and a severely mentally impaired form.

There is no discount if two or more people who live in the property do not fall into any of the above groups.

Reduction for persons with a disability

If you are disabled or a disabled person lives with you, and your property has been adapted to suit the needs of a disabled person then the person who pays the council tax can apply for a reduction to their bill.

The reduction will be equivalent to you paying council tax at the next band down from the one shown on your bill. For example, if your house is currently valued in band D, your reduction will mean that you pay council tax at the band C rate. The difference between the two bands will be shown as a reduction on your bill. If your property is already in the lowest band (band A), you will still be entitled to a reduction.

To qualify your home must have one of the following features:
• A room (not kitchen, bathroom or lavatory) which is mainly used, or is required for meeting the needs of the disabled person.
• A second bathroom or kitchen.
• Extra space inside the property to allow for the use of a wheelchair indoors.
Each of these features must be of essential or major importance to the well-being of the disabled person.

Second home discount/sole and main residence

A property which is occupied some of the time but is no ones main residence because it is a second home of a person(s) whose main residence is elsewhere may be eligible for a discount of 10%. Before this discount is given the Council has to decide which property is considered to be a person’s main residence.

Principles of sole and main residence:-
1. Residence implies a degree of permanence.
2. Temporary presence does not make a person resident there
3. Temporary absence does not deprive a person of residence.

Deciding which property is a person’s main residence is not always straight forward and there have been cases which have gone to High Court for a decision. However a brief example where the discount may/may not apply: –

a) A person has a family home outside of Southampton and is liable for council tax there. At the same time he/she also rents and lives alone in a property in Southampton during the week to be closer to his/her work, but returns to the family home at weekends. 10% discount would apply on the Southampton address.

b) A man normally lives in a property in Southampton with his wife but temporarily rents and lives in another property to carry out a work contract. He visits his home occasionally and will move back when the work contract ends. The wife has requested a single person discount for the period he is away. The Southampton address would be considered his main home and therefore no single person discount applies.

Discounts do not apply for temporary periods away from a property for holidays or short periods in hospital.

You cannot have both a second home discount and a single occupant discount.

To apply for a second home discount on the basis that the Southampton address is not your main residence you will need to complete an application form for each relevant person.