Do I qualify for a Council Tax single person discount ?

By | March 6, 2017

single personCouncil Tax discounts can be a confusing matter, the single person discount being no less so than other discounts.

What is a single person discount ?

Council Tax legislation allows for a discount of a prescribed percentage, currently 25%, to be applied to a property where there is only one adult occupier who is ‘resident’ in that property.

Section 11 of the Local Government Finance Act 1992 states that

The amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—
(a)there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or
(b)there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.


“the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in relation to the financial year in which the day falls, such other percentage as is specified in the order.

Sole or Main Residence

In order to be ‘resident’ for Council Tax purposes a person must have their ‘sole or main residence’ within that property. ‘Sole or main residence’ is not specifically defined in legislation however case-law has determined that a good indication of a person’s ‘sole or main residence’ would be to consider where an independent, outside observer, would say a person was living when presented with the information at hand.

What if other adults are resident ?

In some cases you may be able to keep a discount whilst other adults are resident in the property but this depends on whether the other adults can qualify to be ‘disregarded’ for Council Tax purposes.

Assistance from LGFA92

Good quality help with your Council Tax help dispute can be hard to come across – there’s a lack of independent, expert, places where you can get the help you need however LGFA92 are here to change that. See how we can help today

Contact us today. Email us at, Call our Council Tax helpline on 0191 6451118.

This article is solely the view of LGFA92, the Council Tax experts, based on our interpretation of legislation. Your local authority is free to dispute this view. A binding decision may require the intervention of a valuation tribunal.



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