Council Tax discounts and exemptions for people

Other people not included on your bill

The initial Council Tax bill for a property assumes there are at least 2 residents aged 18 or over. A full charge for Council Tax, water and wastewater is then applied.

To calculate Council Tax, certain people are not included, also known as disregarded, as occupiers. This includes the following:

  • 18 and 19-year-olds at school or who have just left school
  • members or dependents of visiting forces and some international institutions
  • members of certain religious communities
  • people who are detained in prison or a hospital by a court order
  • people who are foreign language assistants

Second Adult Rebate

This reduction can be claimed if you do not get a single occupancy discount because there are other adults living with you who are on a low income and can’t help with the bill.

You can apply for Second Adult Rebate if:

  • you are the only person responsible for paying Council Tax
  • you live with other adults who are on a low income
  • you do not qualify for the single person discount because of the other adults living with you

We do not look at your income or savings when working out Second Adult Rebate. This means you can still apply even if you are not eligible for Council Tax Reduction - for example, if you have savings or capital worth more than £16,000.

Read more about Second Adult Rebate

Apply for a discount

Page last modified: 18 November 2025

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