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Council tax - discount

The amount of Council Tax you have to pay depends on a number of things. This area will help you determine if you are eligible for a discount.

How do discounts work?

The full Council Tax bill assumes that there are two adults resident in a property. The bill is not increased if there are more than two adults living there but can be reduced if less than two live there.

Single Occupier Discount and unoccupied properties

If only one adult lives in a property, the Council Tax bill is reduced by 25%. If you want to claim a Single Occupier Discount you can download the application form at the bottom of this page. Complete the form and return it to the Council Tax Team at the address shown on the top of the form.

A 10% discount can also be granted where no-one lives in a property. Some unoccupied properties may be exempt and not attract a Council Tax charge at all.

When looking at the number of adults resident in a property, certain people are not counted (they are "disregarded"). If people in a property are disregarded, a 25% or even a 50% discount can be granted even if more than one person lives there. For example, if there are two adults in a property and one of them is in one of the disregarded groups, the bill is worked out as if only one adult lives there and is reduced by 25%.

What people are not counted when my Council Tax bill is calculated?

Some people are disregarded for Council Tax purposes. This means that we will not count them when we decide how many people, aged 18 or over, live in your property. Information about the criteria which need to be satisfied in order to qualify for this discount are also shown.

We may be able to give you a discount if someone in your home is disregarded for any of the following reasons:

Apprentices -

  • They must be employed for the purpose of learning a trade, business, profession, office job or vocation.
  • They must be doing a National Vocational Qualification (NVQ) that relates to their chosen work.
  • They must be earning or receiving an allowance of no more than £160 per week.

Carers -

  • The carer must live in the same dwelling as the person they are caring for.
  • They must provide care for an average of at least 35 hours per week.
  • The person being cared for must be receiving either the highest rate of attendance allowance or the highest rate of the care component of disability living allowance.
  • They cannot be the partner or child (if under the age of 18) of the carer.

Care workers -

  • The care worker must be providing care and support to one or more people for at least 24 hours per week.
  • They must be employed either by the crown, a charity, a local authority or by the person they are caring for.
  • They must be paid no more than £36 per week.
  • They must be living in premises provided by the agency they are employed by or by the person they are caring for.
  • If the person they are caring for employs them, they must have been introduced to them by a charity.

Full time students

Hospital patients -

  • A person must have their 'sole or main residence' in a National Health Service hospital. That is, the stay in hospital must be considered permanent, as they are unable to return home.

Members of religious community -

  • The person must be a member of a religious community whose principal occupations consist of prayer, contemplation, education or the relief of suffering.
  • They must be financially dependent on the community to provide for their material needs. (Any pension from a former employment would not disqualify a person from satisfying this criterion).

Members of visiting forces -

  • The person must have an association with an organisation designated under Part 1 of the Visiting Forces Act 1952.

Patients in nursing or care homes -

  • A person must have their 'sole or main residence' in a nursing or residential care home. That is, the stay in the home must be considered permanent, as they are unable to return to their own home.
  • The home must be a residential care home, nursing home, or mental nursing home that is registered under the Registered Homes Act 1984. Or a bail or probation hostel that is providing care because of old age, disablement, past or present alcohol or drug dependency, or past or present mental disorder.

A person who is severely mentally impaired -

  • A Registered Medical Practitioner, for example a doctor or consultant, must sign a certificate confirming that the person is severely mentally impaired.
  • The person must be entitled to, one of the following benefits:
    • Incapacity benefit
    • Attendance allowance
    • Constant attendance allowance
    • Severe disablement allowance
    • The care component of disability living allowance paid at either the middle or higher rate
    • Increased disablement pension (owing to need for constant attendance)
    • Disabled persons tax credit
    • Unemployability supplement or allowance
    • Income support (where the applicable amount includes a disability premium)

Prisoners -

  • Anyone in any of the situations listed below, for any offence except for non-payment of council tax, or non-payment of fines.
    • Detained in prison, hospital or other place by order of a court
    • Detained pending deportation under the Immigration Act 1971
    • Detained under relevant parts of the Mental Health Act 1983
    • Detained under the Army Act 1955, Air Force Act 1955 or Naval Discipline Act 1957

School or college leavers -

  • They must remain under the age of 20.
  • They must have attended a full time or qualifying course of education until at least the 30th April of that academic year
  • They will be disregarded until the 1st November of the calendar year they leave school or college.
  • They do not have to be continuing in further or higher education after leaving school or college to qualify for the discount.

Spouse of certain students -

  • A person must be a non-British spouse or dependant of one of the following types of students:
    • Those undertaking full time courses of education.
    • Those undertaking qualifying courses of education.
    • Foreign language assistants.
    • Student nurses.
    • Apprentices.
    • Youth training trainees.
  • Any person satisfying the above criteria would be disqualified from the disregard, if under the terms of their leave to enter or remain in the United Kingdom they are not allowed to take paid employment and claim Government benefits. If a person is allowed to do only one of these things, then they will satisfy the criteria for the disregard.

Student nurses -

  • They must be on course which leads to a first registration on Parts 1 to 6 or 8, under Section 10 of the Nurses, Midwives and Health Visitors Act 1979.
  • They must be studying at either a college of nursing or midwifery or a college of health

Young people still in receipt of child benefit -

  • The person will be disregarded if they are 18 and their parent or guardian is receiving Child Benefit for them.

Youth training trainees -

  • They must be under 25.
  • They must be undertaking training that conforms to an individual training plan arranged under Section 2 of the Employment & Training Act 1973 and Section 28 of the Social Security Contributions and Benefits Act 1992.

How do I apply for a discount?

The person responsible for paying Council Tax should make a claim for a discount. They can do this by making contact with us. Once contact has been made, there may be a need for a form to be filled in and evidence to be provided to support the application, for example, a medical certificate for those who are severely mentally impaired.

How long will the discount last for?

If a discount is granted it will last as long as the qualifying criteria is met. If the circumstances on which the discount was granted change, you must contact us within 21 days so that your charges can be re-calculated promptly.

What can I do if the Council refuses to award me a discount?

If you disagree with the Council’s decision not to award you a discount you can appeal against the decision. The first stage of the appeal process requires you to write to the Council giving the reasons why you think the decision is wrong.

The information you provide should include:

  • Your name and the property the appeal relates to.
  • Details about the decision you are unhappy with and why you are unhappy with it.

Please send your appeal to the address at the bottom of this page.

The Council has two months to make a decision about your appeal. If you still disagree with our decision, or if we have not responded within two months, you can appeal to a Valuation Tribunal.

Contact Details

Council Tax Division
Council House
Earl Street
Coventry,  CV1 5RR
e-mail: counciltax@coventry.gov.uk
Fax: 024 7683 3837
Office: 024 7683 1111

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