If you are on a low income you may qualify for Council Tax Support or a Single Adult Rebate. Find out more.

Discounts

Single person's discount

Your full Council Tax bill is based on at least two adults living in a property. If only one adult lives in the property (as their main home), the Council Tax is reduced by 25 per cent. If the dwelling isn't your main home, then a discount may also apply.

Second homes discount

A second homes discount may apply which in Liverpool is 10%.

Discounts for people who aren't counted

Certain people aren't counted when working out the number of adults who live in your home, therefore your bill will be reduced.  For example, full time students, student nurses and severe mentally impaired.

Find out more about discounts for people who aren't counted for Council Tax in sections 10 to 13 of the leaflet Council Tax - a guide to your bill.

Disabled band reduction scheme

If there is a room or other extra space in your property that is needed by a disabled occupant, the disabled band reduction scheme may help you to get a reduction in your Council Tax. The reduction works out as being the next level down in the Council Tax band.

Find out more about the disabled band reduction scheme in the  leaflet Council Tax - a guide to your bill.

Exemptions

Some dwellings may be exempt from council tax or exempt for up to six months, depending on the reason they are empty or the special circumstances of the people who live in them.

The types of occupied properties that are exempt and the circumstances of the people who live in them are listed below. Types of empty properties that can be exempted are listed too.

You can also check the details of what sort of properties are exempt in sections 14 to 17 of the leaflet Council Tax - a guide to your bill.

Occupied properties

• Lived in only by full-time students. (If the husband, wife or dependant of a student is not a British citizen and their visa prevents them from taking paid employment or claiming benefits, the exemption will still apply as long as the other person is a student).
• Lived in only by people below the age of 18.
• Lived in only by people who are severely mentally impaired.
• A property which forms part of a single property including at least one other property (granny flat) and which is the only or main residence of a dependant relative of someone in the main property. (The definition is contained in the regulations and we will give you further details if you contact us).
• Lived in by a foreign diplomat or senior official of certain international organisations or Forces barracks and married quarters.

Empty properties

• Unfurnished (exempt for up to six months).
• Owned by a charity (exempt for up to six months).
• Left empty by someone who is now in prison.
• Left empty by someone who has moved to receive personal care in a hospital or a home.
• Left empty by someone who has moved to provide personal care to another person.
• Waiting for probate or letters of administration to be granted (and for up to six months after).
• The responsibility of a trustee in bankruptcy.
• In the possession of the company providing a mortgage (in other words repossessed).
• Empty because the law has said it must not be lived in.
• Waiting to be lived in by a minister of religion.
• Left empty by students who live elsewhere to carry out their course.
• Unable to be let separately because they are part of a main property or there is a planning restriction.
• Newly built dwellings are exempt for up to 6 months after being completed, if they remain unoccupied and unfurnished.
• Dwellings which require or are undergoing structural alterations or major repairs are exempt for up to 12 months if they remain unoccupied and unfurnished.

How to apply

If you think you are eligible for any of the above discounts and exemptions, please contact us.