The full council tax is charged on the basis of two adults living in a dwelling.

If you are the only adult in the property download the application form for Sole Occupancy Discount or contact us on 0118 974 6022 or 6598.  The Sole Occupancy Discount will entitle you to a reduction of 25% in your council tax.

If someone in the household has died, resulting in the entitlement to Single Occupancy Discount download the application form for Sole Occupancy Discount - deceased or contact us on 0118 974 6022 or 6598.

If only one adult lives in the property, as their main home, the Council Tax bill will be reduced by 25%. Therefore:

50%(=property element) + 25% (1 x adult resident = person element) = 75% liability.

If no adults have the property as their main home, the bill may be reduced. There are some situations where there will be no liability for payment of Council Tax, in respect of unoccupied or occupied dwellings. Certain people are not counted as being resident if they meet certain conditions.

If a dwelling is furnished but there is nobody normally living in it (e.g. a second home) then the owner will be entitled to a reduction of 10% in their council tax.  For certain dwellings, including caravans and boats, this second home reduction increases to 50% for a limited period of time.  Other dwellings where a 50% discount may apply are:

• The second homes of people who are liable for council tax on dwellings provided by an employer (tied accommodation).
• A property that remains unoccupied and substantially unfurnished.  This discount lasts for a maximum period of six months after the statutory exemption has expired.

Certain people are not counted when looking at the number of adults resident in a property. These are:

• Full-time students, student nurses
• apprentices
• youth training trainees
• Patients resident in hospital
• People who are being looked after in care homes
• Severely mentally impaired people
• People staying in certain hostels or night shelters
• 18 or 19 year olds who are still at school, and those who leave school after March for the months up to November
• Care workers working for low pay, usually for a charity
• People caring for someone with a disability or long term illness who is not a spouse, partner or child under 18
• Members of visiting forces and certain international institutions
• Members of religious communities – monks and nuns
• People in prison - except those in prison for non-payment of council tax or a fine
• Diplomats

Application forms for many of the above can be found on the Council tax forms page.