Single person discount: 25% off council tax for sole occupiers

If you live alone, you get 25% off your council tax bill under the single person discount.

What is the single person discount?

The single person discount reduces your council tax bill by 25% if you're the only adult (age 18 or over) living in the property. This is a discount, not an exemption. You still pay 75% of the full bill.

Example: if your full council tax bill is £1,500/year, you pay £1,125 with the single person discount (£375 saving). The discount is automatic once approved and continues each year until your circumstances change.¹

The discount applies to all property types (houses, flats, bungalows) and all council tax bands (A to H). You do not need to be on a low income to qualify.

Who qualifies as a sole occupier?

You count as a sole occupier if:

• You're the only adult (18+) living in the property, or
• Other adults living with you are disregarded (don't count towards occupancy)

Children under 18 do not count towards occupancy. If you live alone with your children, you get the single person discount.

Who does not count towards occupancy (disregarded persons)?

The following people are disregarded when calculating occupancy:

• Full-time students (on courses of at least 1 year with 21+ hours/week study)
• Student nurses and apprentices
• Severely mentally impaired residents (with a doctor's certificate and qualifying disability benefit)
• Live-in carers (caring for someone who is not their spouse, partner, or child under 18)
• People in prison or detention
• People in hospital or care homes long-term
• 18 and 19-year-olds who have just left school (until 1 May following their 19th birthday)
• Foreign diplomats and members of visiting armed forces

If everyone else in your household falls into one of these categories, you count as a sole occupier and get the 25% discount.²

How to apply for single person discount

Apply through your local council. The process is:

1. Find the single person discount application form on your council's website (usually under council tax discounts)
2. Complete the form confirming you're the sole occupier
3. Provide proof if requested (see below)
4. Wait for the council to process your application (typically 2-4 weeks)

Some councils apply the discount automatically if they know you live alone (e.g., when you first register for council tax and declare you're the only occupier). Other councils require a formal application. Check your council tax bill to see if the discount is already applied.

Proof needed to claim single person discount

Most councils do not require proof when you apply. They process your claim based on your declaration and may check Electoral Register records to confirm you're the only adult at the address.

If the council suspects you're not the sole occupier, they may ask for:

• Utility bills in your name only
• Confirmation that no one else is registered at the address (Electoral Register, GP records)
• A student certificate if you live with a student
• Carer's documentation if you live with a live-in carer

You do not need to prove your income. The single person discount is based on occupancy, not means-testing.

Backdating the single person discount

The single person discount is not backdated in most councils. It starts from the date you apply, not the date you became a sole occupier. If you've been living alone for 2 years but only apply now, you do not get a refund for the previous 2 years.

The only exception is if the council made an error. For example:

• You applied on time but the council failed to process your application
• The council incorrectly removed your discount when your circumstances had not changed
• You told the council you were a sole occupier when you first registered for council tax, but they did not apply the discount

If you believe the council made an error, write to them and request backdating. Provide evidence of when you applied or notified them of your circumstances.

Losing the single person discount

You must tell the council within 21 days if you stop being a sole occupier. You lose the discount if:

• Another adult (18+) moves in who is not disregarded (e.g., partner, flatmate, adult child who has finished full-time education)
• A disregarded person's status changes (e.g., student graduates, live-in carer moves out)

If you fail to notify the council and continue to receive the discount when you're not eligible, you'll have to repay the discount you should not have received, plus a penalty of up to £70.

The discount stops from the date the person moves in, not the date you notify the council. If someone moves in on 1 June but you don't tell the council until 1 August, you owe the discount for June and July.

Single person discount vs exemptions

The single person discount is not the same as a council tax exemption:

• Single person discount: 25% reduction (you pay 75% of the full bill)
• Exemption: £0 bill (you pay nothing)

If you qualify for both a discount and an exemption, the exemption takes priority. For example, if you're a severely mentally impaired sole occupier, you get a full exemption (£0 bill), not the 25% single person discount.

Single person discount and Council Tax Reduction

You can claim both the single person discount and Council Tax Reduction (income-based support) at the same time. Council Tax Reduction applies to your bill after the single person discount.

Example: your full bill is £1,500/year. With the single person discount, you pay £1,125. If you're on a low income and get 50% Council Tax Reduction, you pay 50% of £1,125 = £562.50/year.

Apply for both separately. The single person discount application goes to your council's revenues team. Council Tax Reduction applications go to the benefits team (or Housing Benefit team in some councils).

Common mistakes with single person discount

Common reasons claims are rejected or removed:

• You declared someone else lives with you: If you've registered another adult at the address (e.g., on the Electoral Register, with a GP), the council may remove the discount. If that person is disregarded (student, carer), provide proof.
• You're in a couple: If you live with a partner (married, civil partner, cohabiting), you do not get the discount, even if they're registered at a different address for work or study purposes.
• You have an adult child at home: If your child has turned 18 and is no longer in full-time education, they count towards occupancy and you lose the discount.
• You have a lodger: Lodgers count as occupiers. You do not get the discount if you rent a room to someone (even if it's informal or short-term).

What if the council removes your discount?

If the council removes your single person discount, they'll write to you explaining why. If you disagree, you can:

1. Write to the council and explain why you believe you're still a sole occupier (provide evidence if someone else is disregarded)
2. Request a formal review of the decision
3. Appeal to the Valuation Tribunal if the review upholds the removal

You must continue to pay the full council tax bill (without the discount) during the dispute. If you win the appeal, you'll get a refund backdated to the date the discount was removed.³

Last reviewed: 2026-05-18