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Council Tax discounts and exemptions


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.

Please fill in the form below and email it to us at  It will help us decide if you qualify for a single person's discount.

You will need Adobe Reader 7 or above to open this form and type into it. Alternatively, you can print it off and post it back to us at Revenues Service, PO Box 834, Liverpool, L69 2UT.

Second homes discount

From 1 April 2013 no reduction is given on second homes.

Empty property discount

Unfurnished (exempt for up to two months) followed by zero reduction for up to 2 years. Properties which remain empty and unfurnished for 2 years will be charged an additional 50% Empty Property Premium.

Pension aged customers

We do not offer a discount to someone who reaches pensionable age.

People in receipt of Council Tax Support

All working age households in receipt of Council Tax Support are required to pay at least 8.5 per cent of their Council Tax bill. Pension aged customers will not be affected.

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 severely mentally impaired.

Find out more about discounts for people who aren't counted for Council Tax in Council Tax 2015/16 - a guide to your bill.

Properties requiring/undergoing structural alterations/repairs

From 1 April 2013 there is a new discount class for properties that require or are undergoing structural alterations or major repairs. Properties that fall into this class will receive a 20% discount for 12 months.

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 Council Tax 2015/16 - a guide to your bill.


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 Council Tax 2015/16 - 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 on 0800 028 3686 or 0151 233 3008).
  • 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 two months) followed by zero reduction for up to 2 years.
  • 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.
  • Repossessed properties (in possession of the mortgage company).
  • Waiting for probate or letters of administration to be granted (and for up to six months after).
  • The responsibility of a trustee in bankruptcy.
  • 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.

How to apply

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

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