Discounts and exemptions
Council Tax: Sole or main residence discount
A person is regarded as living in a property for council tax purposes if it is their sole or main residence.
If you only have one address, that is your sole residence.
If you spend time at more than one address we have to decide which address is your main residence.
To work out if you're entitled to a discount, we need to look into your circumstances at each address, including where you, your spouse and children live most of the time.
It would be helpful to have your council tax bills to hand.
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