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Council tax

Council tax discounts and exemptions

The council tax owed at a domestic property can be reduced, depending on:

  • who occupies a property
  • the condition of the property

You may be entitled to a discount or a full exemption on your council tax bill, depending on your circumstances, or the circumstances of people who occupy a property.

Depending on the circumstances of the people living at your property, you may not need to pay council tax. For example, a property would be 'exempt from council tax' if all occupants were:

You need to tell us if any occupants' circumstances change at your property, as you may no longer be entitled to an 'exemption', and may become responsible (liable) to pay council tax. For example:

  • if someone at your address stops being a student
  • if someone at your address turns 18 years of age

A number of circumstances may lead to a reduction to your council tax bill. See further information about available discounts and exemptions:

Council tax can also be reduced depending on circumstances at the property where council tax is owed - find out more about property discounts and exemptions.

Contact our Council Tax Team for more information, or see guidance on who has to pay council tax (GOV.UK).

Council Tax Support

You can make a claim for Council Tax Support if all of the following applies:

  • you're liable for Council Tax
  • you're on a low income 
  • you or your partner have savings or assets of less than £16,000

If you rent and make a claim for Housing Benefit, this will automatically count as a claim for Council Tax Support.

Read more about how to make a claim for Council Tax Support.

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Discretionary Council Tax Reduction

If you're struggling to pay your council tax, apply to our Discretionary Council Tax Reduction Scheme for a possible reduction.

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Council Tax second adult rebate

If your income is too high for Council Tax Reduction and you have reached Pension age, you may be able to claim second adult rebate.

Second adult rebate is a type of council tax reduction that means the amount of council tax you have to pay is reduced by a certain amount, if you qualify.

You must be over pension age, responsible for the Council Tax and share your home with one or more adults (non-dependants) who:

  • are over 18 and not paying you rent
  • are not your partner
  • are not responsible for paying the Council Tax
  • receive certain benefits, like Jobseeker's Allowance or Income Support, or are on a low income

The reduction is 7.5%, 15% or 25% depending on your non dependant’s income.

To claim Second Adult Rebate complete the Council Tax Support claim form.

There is a section on the form for you to tick to confirm you are applying for Second Adult Rebate.

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Single Occupancy Discount

If you're the only adult (18 years old and above) living in your home, you may be eligible for Single Occupancy Discount.

You're entitled to a 25% reduction in your council tax bill if you qualify.

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Student discount or exemption

If you're in full-time education at college or university, apply for a student council tax discount or exemption.

See details of council tax discounts and exemptions for foreign students.

We'll apply a 'full exemption' if your property is only occupied by full-time students.

You may still be eligible for a discount if your property is occupied by a mix of students and non-students.

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Severe Mental Impairment exemption

You may qualify for Severe Mental Impairment Exemption if you have certain medical conditions, and your carer may qualify for a carer's discount.

You could get:

  • 100% council tax exemption if you have a severe mental impairment and live alone
  • 50% council tax disregard if you live with 1 qualifying carer
  • 25% council tax disregard if you live with 1 other person over 18 years old

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Council tax discount for Disabled people

You may be entitled to a council tax discount for Disabled people if your property has been adapted for someone with a disability.

You may qualify for a carer's discount if you're caring for someone with a disability.

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Council tax exemptions for people in care

You may be eligible for council tax exemption for properties left empty by patients in care if:

  • you've had to move out of your property to receive care elsewhere
  • your property is vacant as a result

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Assistance for carers

Apply for a caring for disabled persons council tax discount if you provide care at a property you share with a disabled person.

Apply for a council tax exemption for a property left empty by persons providing care if your own home is empty because you're providing care at someone else's property.

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Bereavement and council tax

Find out how to report a bereavement at a property, as in some cases, we may be able to apply a council tax exemption or discount.

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Also see

Council Tax appointments

To get council tax advice in person at West Offices, you need to make an appointment.

Make an appointment

Council Tax

West Offices, Station Rise, York, YO1 6GA

Telephone: 01904 551558

Sign language interpreting service

If you use British Sign Language (BSL) you can access our BSL interpreting service when visiting West Offices, and when contacting us remotely.

BSL Interpreting Service