Glossary · UK
What is Council Tax Single Person Discount?
A 25% reduction in Council Tax for anyone who is the only adult (18+) counted as resident in a property.
Full Definition
The Council Tax single person discount reduces a household's Council Tax bill by 25% where only one adult is treated as resident in the property for Council Tax purposes. Council Tax is normally calculated on the assumption that at least two adults live in a home, so a household with just one qualifying adult gets a quarter off automatically once the local council is notified. Some residents are "disregarded" when counting adults in the property even if more than one person lives there -- for example full-time students, most apprentices, people who are severely mentally impaired, live-in carers who are not the partner or close relative of the person they care for, and 18 or 19 year olds still in full-time education -- so a household of two or more adults can still qualify for the 25% discount, or even a 50% discount if everyone in the property is disregarded. The discount must be claimed from the local council (it is not applied automatically), and councils run periodic reviews and data-matching checks to catch cases where a second adult has moved in without the discount being cancelled, which can lead to backdated bills.