Introduction
You may be able to get money off your Council Tax, or not have to pay it, for several reasons. This depends on your personal circumstances. You can find more information about who can apply on our Council tax discounts and exemptions page.
The full Council Tax bill assumes that there are two adults living in a dwelling. If only one adult lives in a dwelling (as their main home) the Council Tax bill can be reduced by a quarter (25%). There are other discounts and exemptions that may apply to occupied and empty dwellings.
How to claim
You can apply for any of these reliefs, discounts or exemptions using our online service.
Apply for a discount or exemptionManage your Council Tax online
Use our secure online service to manage your Council Tax at any time.
You can:
- Report changes
- Update your details
- Make payments or set up a Direct Debit
- View your balance, bills and recent payments
Create an account
Before you start you will need:
- An email address
- Your Council Tax account number
Other information
Living alone – Single Person Discount (SPD)
If you are the only person aged 18 or over living in your home, you may be eligible for Single Person Discount (SPD).
The property must be your sole and main residence.
If you are looking to apply for a Single Person Discount because you have just moved into a new property or because someone has recently moved out of your property, then you should start by telling us about the move. We will automatically apply your discount once you have reported your move and we have confirmed that you are the only adult at this address.
If someone has died
If you are applying for this discount because an adult member of the household has passed away, you should begin by reporting the death to us via the Tell Us Once service. Once you have told us and we have verified that you are the sole adult in the property, we will automatically apply your SPD
Spouse or partner living somewhere else
If you have a spouse or a partner living elsewhere it is unlikely you will be able to claim this discount. For example, we do not provide Single Person Discount for:
- Spouses or partners working away from home and paying Council Tax elsewhere
- Service personnel on deployment
Living with a disability – Disabled Band Reduction (DBR)
If you have a disability or live with someone who does (this includes children under 18) and you have special facilities fitted in your property, then you may be eligible for a Disabled Band Reduction.
Adaptations that may qualify for this reduction include (but are not limited to):
- An extra bathroom or kitchen (which is used and required for meeting the needs of the person with the disability).
- Adaptations for permanent wheelchair users
- An additional room is used specifically for the needs of a disabled person, such as dialysis equipment.
Adaptations that do not usually qualify you for this reduction include (but are not limited to):
- Stair lifts
- Separate or downstairs bedroom
- Toilet without a shower or bath
- General home adaptations (grab rails or handrails for example)
If you qualify, your Council Tax bill will be reduced by one property band. For example, if you are in a band D property your bill will be reduced to that of a band C property instead.
If your home is a band A property, we will reduce your bill by one-ninth of the band D charge.
How to apply for your discount
Download and complete our Disabled Band Reduction application form and send it to council.tax1@somerset.gov.uk
Students and school leavers (over 18)
If you are undertaking a full-time course of education with an educational establishment anywhere in the European Union, you may be eligible for a discount.
The course must:
- Be at least 1 year long
- Involve at least 21 hours of study each week for at least 24 weeks in the academic year
You will need to provide us with a copy of your certificate of higher education.
If your educational establishment is outside the UK, you will need to provide:
- a copy of the confirmation of acceptance on the course
- your enrolment details
- confirmation of payment for the course – this may be an invoice
- contact name and details of the institute course administrator from who we can seek further information from.
Receiving Child Benefit for a student under 19
If you have a child aged 18 years and you receive Child Benefit for them, you may be eligible for a discount.
If they are under 20 and still in full-time education on the 30 April, then the discount will remain in place after the entitlement to child benefit ends.
The discount will then be extended up until the 31 October of the same year.
School Leaver under 20
If you, or someone in your household, is under 20 years old and undertaking a qualifying course of education you may be eligible for a discount.
The course must:
- Last more than 3 calendar months
- Involve at least 12 hours of attendance per week between 8am and 5.30pm.
The course must not:
- Be undertaken by correspondence
- Occur as part of your job
- Be a course of higher education (if you are in higher education, please see ‘Full-time student’ section above).
This discount will continue until the 31 October following the completion of your studies, if you, or the person in your household, remain under 20 years old up until that date and finish your studies after the 30 April of that academic year.
You, or the person in your household, will need to provide us with a copy of the school or college certificate.
How to apply for your discount
To apply for any of these discounts download and complete the student discount form and send it to council.tax1@somerset.gov.uk
Apprentices
To qualify as an apprentice, you must:
- be employed for the purpose of a learning trade, business, profession, office employment or vocation
- be undertaking a programme of training leading to a qualification accredited by the National Council for Vocational Qualification
- be receiving a salary or allowance that is no more than £195 per week and is substantially less than the salary you would be likely to receive once you have achieved your qualification
Your employer will be contacted to confirm your apprentice status.
How to apply for your discount
To apply for this discount download and complete the apprentice form and send it to council.tax1@somerset.gov.uk
Severely Mentally Impaired (SMI)
A person is considered to be severely mentally impaired if they have a severe mental impairment of intelligence and social functioning, however caused, which appears to be permanent.
Typically, a person with one of the following conditions will be considered:
- Dementia
- Alzheimer’s
- Downs Syndrome
However, there are many other conditions which could qualify a person as Severely Mentally Impaired.
A qualifying person must also be in receipt of one of the following benefits:
- Incapacity Benefit or Employment Support Allowance
- Attendance Allowance
- Severe Disablement Allowance
- The care component of a Disability Living Allowance paid either at the highest rate or at the middle rate
- The standard or enhanced rate of the daily living component of Personal Independence Payment
- An increase in the rate of Disablement Pension
- A Disability Working Allowance
- A Constant Attendance Allowance
- An Unemployability Supplement
- An Unemployability Allowance
- Income support which includes a disability premium (from 1 April 1994)
The individual will need to be confirmed as being severely mentally impaired and this will need to be stated in a certificate from a registered medical practitioner.
How to apply for your discount
To apply for this discount download and complete the Severely Mentally Impaired form and send it to council.tax1@somerset.gov.uk
Providing or receiving care
To qualify as a carer, you need to be:
- An adult (over 18)
- Resident in the same property as the person you are caring for
- The person in your care needs to be over 18 (apart from in the case of a foster child)
- You need to be caring for the person for at least 35 hours a week (full-time)
- The person you are caring for cannot be your spouse or partner (or living together as such)
- The person you are caring for usually needs to be in receipt of one of the following:
- Any rate of Attendance Allowance
- Any rate of the daily living activity component of Personal Independence Payment
- The middle or highest rate of care component of a Disability Living Allowance
- An increase in the rate of their Disablement Pension
- An increase in a Constant Attendance Allowance
Complete our carer’s discount application form.
Moved out to provide care
If you have moved out of your property on a permanent basis to provide care for a relative, for example, caring for your elderly parent, you may qualify for this discount.
Moved out to receive care
If you have moved out of your property on a permanent basis to receive care from a relative, for example, receiving care from your child, you may qualify for this discount.
Moved to a hospital or residential or nursing home
If you have moved out of your property on a permanent basis because you have moved into a hospital or residential or nursing home, you may qualify for a discount.
Find out if you qualify for a discount by downloading and completing the residential or nursing home exemption form and sending it to council.tax1@somerset.gov.uk
People in detention
Any person who is detained in any of the following circumstances may be entitled to a Council Tax discount:
- Detained in a prison, hospital or other places by order of a Court
- Detained pending deportation under the Immigration Act 1971
- Detained under the relevant parts of the Mental Health Act 1983
- Detained under the Army Act 1955, The Air Force Act 1955 or the Naval Discipline Act 1957
Contact us to apply for this discount.
Visiting Forces
If you are a member of the visiting forces, you may be entitled to a discount.
You will need to provide a letter from your employer.
Contact us to apply for this discount.
Other circumstances
There are other, less common, circumstances that could qualify a person or household for a discount on their Council Tax.
These include:
- People that are part of religious communities
- Residents of hostels or night shelters
- Members of international headquarters or defence organisations
- Diplomats
- Spouses of students where they are prevented (by immigration laws) from taking paid work or claiming benefits.
Contact us to apply for this discount.