Skip to Content
Back to A-Z Help pages index

Council Tax bill

Disregarded people

When working out how many people live in a property, some people are not counted. These are called disregarded people. If everyone who lives in the property is disregarded, there will still be a Council Tax bill but there will be a 50% discount. The exception is when all the occupants are disregarded students then there will be 100% discount. More information is available on people who are disregarded.

Single adult

If only one person who counts for council tax lives in a property they qualify for a 25% discount on their Council Tax bill. You should receive this discount automatically when you register for Council Tax. If you are the only person living in a property and are not receiving this discount then you should contact your local council.

Armed Forces

Armed Forces personnel serving overseas also receive a discount on their Council Tax bill. The discount for service personnel deployed on specified operations overseas is 50%.

Severely mentally impaired

If you are diagnosed as "severely mentally impaired" you don't have to pay Council Tax and will receive a 100% discount if you live alone. If you live in a household where everyone else is disregarded from paying Council Tax you will get a 50% discount. Households where one person qualifies as severely mentally impaired and everyone else is not disregarded qualify for a 25% discount. Choose the appropriate rate in answer to the 'Discounts applicable?' question.

A person is severely mentally impaired if they have a severe impairment of intelligence and social functioning which appears to be permanent, such as dementia.

To claim for a severely mentally impaired or SMI discount, the person must have been certified as having a severe mental impairment by a doctor, and be eligible for, but not necessarily receiving, at least one disability benefit such as Attendance Allowance, Personal Independence Payment or Disability Living Allowance.