Council Tax Explanatory Notes

The full Council Tax charge assumes two adults are living in the property. If only one adult lives in a property, a Single Person Discount of 25% may be awarded. This discount is not based on your income. When considering the number of adults living in a property, we do not count certain people. These are known as discount disregards and include:

• Full-time students, student nurses, apprentices and youth-training trainees;
• Patients living in hospital;
• People who are being looked after in care homes;
• People who are severely mentally impaired;
• People staying in certain hostels or night shelters;
• 18 and 19-year-olds who are at, or have just left school;
• Care workers working for low pay, usually for charities;
• People caring for someone with a disability who is not their husband or wife, partner or child under 18;
• Members of visiting forces and certain international institutions;
• Foreign diplomats and certain members of international organisations;
• Members of religious communities (for example, monks and nuns);
• People in prison (except those in prison for not paying their Council Tax or a fine).