there is only one person aged 18 or over living in the property; or
nobody is living in the property.
When deciding how many adults live in a property, we do not count certain people. You can get more details from the Revenues Unit but here are some examples.
full-time students, student nurses, apprentices and youth training trainees
people who have severe mental-health difficulties
18 and 19 year olds who are at school or who have just left school
care workers who are paid no more than £44 a week
unpaid care workers who care for someone other than their partner or a child aged under 18
If your circumstances change, you must tell us within 21 days.
Council tax is calculated on the assumption that there are two adults living in the property. If only one person lives there, you are entitled to a 25% discount. If the property is not anyone's main residence or is a holiday home, you may get a 10% discount. Full-time students are entitled to 100% council tax discount. There are also discounts for various disabilities.
If only students live in the property, they can apply for a 100% exemption on the council tax. We need proof of your student status from your college or university before you can get any exemption.
If you have a second home or holiday home you will be entitled to claim a 10% discount providing that no one is living there. If someone is resident in the property and they are over 18 years old they will be liable for Council Tax. Full Council Tax will remain payable at your sole or main residence.
If the property you have vacated is unfurnished you may be entitled to claim a council tax exemption for up to six months (an exemption means that there is no charge for this period). After six months has lapsed you will be entitled to a 50% reduction for a further six months followed by a 10% reduction thereafter if the property remains unoccupied.
If the property you have vacated is furnished you will be entitled to a 50% discount from the date you vacated until such time as the property is sold or becomes occupied.
A second Adult rebate on your council tax may give you a discount of up to 25% on your council tax payments. You may be able to claim Second Adult Rebate if you have non-dependants living with you who are on a low income.
If there is someone else living in your home with you, who is a non-dependant and who is on a low income, you can apply for Second Adult Rebate. You will be required to provide proof of the second adult's income.
You may be entitled to a council tax exemption for up to 12 months from the date the property was last occupied, providing the property is in need of major structural repairs and the property is unoccupied and unfurnished. You will need to supply documentary evidence such as a building warrant, a receipt for any work carried out, planning permission or a home improvement grant. The length of time an exemption can be awarded is dependent on the type of repairs required to make the property habitable. We can only award a maximum of 12 months exemption in these cases, then a 50% charge is due for the property.
