How to Apply for Single Person Council Tax Discount: 25% Reduction, Eligibility, and Steps

To apply for single person council tax discount, contact your local council online, by phone, or in person, and provide your council tax account number and confirmation that you are the only adult aged 18 or over living in the property. You must apply for this discount - you will not receive it automatically.

________________

What Is the Single Person Council Tax Discount?

The single person discount is the most widely claimed council tax discount in the UK. If you are the only adult aged 18 or over living in your property, you are entitled to a 25% reduction on your council tax bill.

The full council tax bill assumes there are 2 adults living in a dwelling. If only one adult lives in the property, the bill is reduced by 25%.

On an average Band D bill of £2,171 for 2026/27, the single person discount saves approximately £543 per year.

________________

Who Is Eligible for the Single Person Council Tax Discount?

This discount can only be applied at a property that is the sole or main residence of one person. If you have only one address, that is your sole residence.

There are 3 eligibility conditions:

1. You are the only adult aged 18 or over in the property

2. The property is your sole or main residence

3. The property is not a second home or empty property.

Does the Discount Apply If Someone Else Lives With You?

Certain adults are "disregarded" and do not count towards the total, including full-time students, live-in carers, people who are severely mentally impaired, and several other categories. This means you might qualify even if you do not technically live alone.

________________

Who Is Disregarded for Council Tax Purposes?

Disregarded persons are adults who are not counted when calculating council tax occupancy. There are 10 categories of disregarded persons:

• Full-time students
• Student nurses
• Apprentices and youth training trainees
• People in care homes
• People who are severely mentally impaired
• 18 and 19-year-olds who are at, or have just left, school
• People for whom child benefit is payable
• Care workers working for low pay, usually for charities
• People caring for someone with a disability who is not their spouse, partner, or a child under 18
• People in prison, except those imprisoned for non-payment of council tax or a fine

How Do You Apply for Single Person Council Tax Discount?

To apply, you need your council tax account number. You can find your council tax account number on your bill.

There are 3 ways to apply:

1. Online - via your local council's website portal

2. By phone - using the contact number on your council tax bill

3. In person - at your local council offices

What Are the Steps to Apply Online?

Go to the discounts and exemptions section of council tax on your council's account portal. Validate your council tax account using your council tax reference number shown on your bill. Then confirm you are the only adult resident and submit the application.

Step-by-step process:

1. Find your local council at gov.uk/find-local-council

2. Log in or register for your council's online account

3. Navigate to "discounts and exemptions"

4. Enter your council tax account reference number

5. Confirm your sole occupancy and submit

If your application is accepted, the council will apply the discount from the date of the application. It can take up to 10 days to process. You must continue to pay your current bill while waiting for a decision.

________________

Is Any Evidence Required to Apply?

It can be difficult to provide documents showing that you live alone. When you apply, councils do not usually ask for proof, but they do ask you to declare that the information you provide is true.

Some councils ask for supporting evidence such as a utility bill or tenancy agreement. Requirements vary by local authority.

Councils regularly review single person discount claims and ask you to re-confirm that you are the only adult living in the property.

________________

Can You Backdate a Single Person Council Tax Discount?

Any request for a single person discount will start from the date of the request, or the date you were the sole adult resident, providing you have just received your first bill. Contact your local council directly if you believe you have been eligible for longer than the application date to request backdating.

________________

What Happens If Your Circumstances Change?

You must tell your council if someone else aged 18 or over moves in with you and cancel your discount using the council's online form.

You will need to cancel your discount if you are no longer the only person over 18 living in the property. However, you may be entitled to another council tax discount - for example, if someone in the property has turned 18 and is still in full-time education.

Failure to notify the council is a legal obligation. If your bill shows a discount and you do not report a change in circumstances that affects your entitlement, you may be fined.

________________

How Do You Cancel the Single Person Council Tax Discount?

Before you cancel, you will need your council tax account number, which can be found on your bill. Cancel your discount through your council's online portal.

Cancel the discount when any of these 3 situations apply:

1. Another adult aged 18 or over moves into the property

2. The property is no longer your main or sole residence

3. A previously disregarded person no longer qualifies for disregard status

________________

What Is the Single Person Council Tax Discount Review?

If you receive a single person discount, you may receive a letter and review form in the post. This will be sent if council records show you have previously confirmed you are the only adult living at your address and receive a 25% discount.

If you did not respond to a review letter and the discount has been removed from your bill, you must apply again. Respond to any review letter within the stated deadline to avoid losing the discount.