ExemptionPercentageQualifying criteria
Single person discount25%Where there is only one person over the age of 18 resident at a property a single person discount can apply
Severely Mentally Impaired25%Where there are two people over the age of 18 resident at the property and one of those persons qualifies as severely mentally impaired a 25% discount can be awarded
Student discount25%Where there are two people over the age of 18 resident at the property and one of those persons qualifies as a full-time student a 25% discount can be awarded
Student apprentice discount25%Where there are two people over the age of 18 resident at the property and one of those persons qualifies as an apprentice a 25% discount can be awarded
Job related discount25%Where a person is required to live in/occupy a dwelling as part of their employment, and where they have another property which is furnished a discount of 50% may be applicable
Person in Detention discount25%Where there are two people over the age of 18 resident at the property and one of those persons qualifies as a person in detention (in prison) a 25% discount can be awarded
Carers’ discount25%Where there are two people over the age of 18 resident at the property and one of those persons qualifies as a full-time carer a 25% discount can be awarded
Residential Nursing or Care home25%A dwelling where a person is a resident in a nursing and care home. Where all residents are disregarded (nursing home) 2 x 25% discounts can apply.
Annexe discount50%Where a person lives in an annexe and where they are a relative of the person who is responsible for paying the Council Tax on the main property or where the owner/occupier is using an annex as part of the main home.