Comparison · Council Tax · 2026
Council Tax Support vs Single Person Discount 2026: Which Reduces Your Bill?
Council Tax Support and the Single Person Discount both reduce a council tax bill, but on entirely different grounds. The Single Person Discount is a flat 25% reduction available to anyone living alone, regardless of income. Council Tax Support is a means-tested reduction based on income, savings and circumstances. Many households are entitled to both. Here is how they compare in 2026.
TL;DR - 30-Second Summary
- - Single Person Discount: flat 25% off, for anyone who is the only adult in the household, no income test
- - Council Tax Support: means-tested reduction, amount varies by council, income and household circumstances
- - Not mutually exclusive: a low-income single occupant can claim both and stack the reductions
Side by Side: Council Tax Support vs Single Person Discount
| Feature | Council Tax Support | Single Person Discount |
|---|---|---|
| Basis of eligibility | Income, savings, household circumstances | Living alone as the only adult |
| Reduction amount | Varies by council — up to 100% for lowest incomes | Fixed 25% regardless of income |
| Income test | Yes — means-tested | No — available regardless of earnings |
| Scheme design | Set locally by each council in England | Nationally consistent 25% rate |
| Can both apply together | Yes — stacks with Single Person Discount | Yes — applied before Council Tax Support |
| Application process | Full means-tested application with evidence | Simple declaration of sole occupancy |
What Is the Single Person Discount?
The Single Person Discount reduces a council tax bill by 25% for any household where only one adult lives in the property as their main home. It does not depend on income, savings or employment status — a high earner living alone qualifies in exactly the same way as someone on a low income living alone. Certain people (such as full-time students, some live-in carers, and people with a severe mental impairment) are “disregarded” for council tax counting purposes, so a household with two adults where one is disregarded may still qualify for the 25% discount.
What Is Council Tax Support?
Council Tax Support (Council Tax Reduction in Scotland and Wales) is a means-tested scheme designed to reduce or in some cases eliminate council tax liability for low-income households, whether working or not. Since April 2013, each council in England has designed its own local scheme, meaning eligibility rules, income tapers and maximum reduction percentages vary considerably between areas — some offer up to 100% reduction, others cap the maximum support so even the lowest earners pay something.
Pension-age claimants in England are generally assessed under a more standardised national scheme, aligned with Pension Credit rules, which tends to be more generous than local working-age schemes.
Claiming Both Together
A single low-income adult household can claim both reductions. The 25% Single Person Discount is typically applied first to reduce the headline council tax bill, and Council Tax Support is then calculated as a further reduction of that already-discounted amount, based on the applicant's income and circumstances. In some cases, particularly for those on a qualifying means-tested benefit, this combination can reduce the bill to a very small amount or to zero.
Who Should Apply for What?
- - You are the only adult living in your home
- - You have not yet claimed the automatic 25% reduction
- - Regardless of your income level
- - You are on a low income, working or not
- - You receive means-tested benefits such as Universal Credit
- - Your savings are below your council's threshold
Check both applications with your local council directly, since scheme rules and application processes differ by area.