Discounts and exemptions
Council tax single person discount 2026/27
A quarter off the bill when you are the only adult who counts, in England, Wales and Scotland alike.
The single person discount takes 25 % off your council tax when you are the only adult in the home who counts for council tax, under section 11 of the Local Government Finance Act 1992. It is worth more where the bill is higher, so the same discount is a different sum in every council: in a Band B flat in Manchester it cuts 2026/27 from £1,798.25 to £1,348.69, a saving of £450, while in Glasgow a Band C home saves £524 because the 25 % also comes off Scottish Water's charges. You can live with other people and still get it, as long as they are disregarded: full-time students, apprentices, under-18s and live-in carers among them. If nobody counts the reduction is 50 %. The discount is never automatic: you claim it from your council, and you must tell them when another adult who counts moves in.
Single person discount in pounds, 2026/27
You save a year
£450
| Bill for two adults | £1,798.25 |
| Bill living alone | £1,348.69 |
| Saving each month (10 payments) | £44.96 |
Figures checked by Radif Partners · Editorial policy · How the bill is worked out
What the 25 % is worth across Britain
Because the discount is a share of the bill, it follows the Band D figure of each council. In Band D, the gap between the cheapest and the dearest council areas is more than two to one, so the same discount moves from a few hundred pounds in central London to well over six hundred in the most expensive parts of England:
| Council | Band D, two adults | Living alone | Saving |
|---|---|---|---|
| Westminster | £1,049.55 | £787.16 | £262 |
| Manchester | £2,312.04 | £1,734.03 | £578 |
| Cardiff | £2,013.18 | £1,509.88 | £503 |
| City of Edinburgh | £2,278.37 | £1,708.78 | £570 |
| Rutland | £2,737.58 | £2,053.18 | £684 |
| Merthyr Tydfil | £2,593.60 | £1,945.20 | £648 |
The saving is lower in Westminster and Wandsworth because their own council tax is low, not because the discount is smaller. In Scotland part of the saving comes from water: the 25 % also applies to the £301.95 water charge and the £350.37 waste water charge on a Band D bill.
Who counts as an adult for council tax
The law does not ask how many people live with you; it asks how many adults count. Everyone aged 18 or over who has the home as their main residence counts, unless they belong to one of the groups listed in Schedule 1 of the 1992 Act. Those people are "disregarded", which is the word your council will use. The main groups are:
- full-time students, student nurses and foreign language assistants registered with the British Council;
- apprentices and young people under 25 on funded training;
- 18 and 19 year olds in full-time education at school or college, and young people just after leaving it;
- people who are severely mentally impaired, with a doctor's certificate and a qualifying benefit;
- live-in carers who look after someone who is not their partner or a child under 18, for at least 35 hours a week;
- people in prison, in a care home or living in hospital, members of religious communities and some diplomats.
A household of three can therefore pay the same as a person living alone. A mother living with a son at university and a daughter on an apprenticeship is the only adult who counts: she gets the 25 %. The page on people who are disregarded goes through each group and the evidence councils ask for.
When nobody counts: 50 % or nothing
If every adult in the home is disregarded, the discount doubles to 50 %. That is the case, for example, of a live-in carer whose employer lives elsewhere, or of a home where the only resident is in long-term hospital care. In a Band B home in Sheffield the bill goes from £1,952.35 for two adults to £1,464.26 for one, and £976.17 when nobody counts.
There is one important exception. When everyone is a full-time student, or everyone is severely mentally impaired, the home is not discounted but exempt: nothing is due at all. The student page explains how a student house loses that exemption as soon as one resident finishes a course or starts working.
Combining the discount with other reductions
The single person discount is applied after the band. If your home also qualifies for the Disabled Band Reduction, the council first charges you at the band below, then takes 25 % off that lower charge. In Leicester a Band C home adapted for a disabled resident who lives alone pays £1,475.11 instead of £2,247.78: the two reductions together are worth £773 a year. Council Tax Reduction for people on a low income comes after both, and is worked out on what is left.
It cannot be combined with a second home or an empty home: a home that is nobody's main residence has no adult who counts, and the rules on second homes and empty homes apply instead.
How to claim, and what to send
Every council has an online form, usually under "discounts and exemptions". You give your council tax account number, the date you started living alone, and the names and dates of birth of anyone who lives with you and is disregarded. Some councils also ask for a reason, such as a partner leaving or a death. Expect a revised bill with a credit for the past months if the claim is backdated.
When you move into a new home on your own, say so when you register for council tax: the bill will then start with the discount. If you are moving house, remember that the discount is tied to the address and has to be claimed again at the new one.
Common situations, one by one
A partner has died. The discount applies from the day after the death. When the person who died lived alone, the empty home is instead exempt until probate is granted and for up to six months after, a different rule from the discount.
A partner has moved out after a separation. The discount starts from the date they stopped living there as their main home, even if their name is still on the deeds or the tenancy. Being a joint owner does not make someone count if they live elsewhere.
A grown-up child has come home. An adult child aged 20 or over who is working or looking for work counts, and the discount ends from the date they moved back in, unless they fall into a disregarded group.
You work away during the week. If your home is still your main residence, you count there, and so does a partner who stays at home.
Reviews and checks
About a third of homes in England receive the single person discount, which makes it the most claimed reduction and the one councils review most. Expect a letter asking you to confirm that you still live alone, and answer it: councils that get no reply often remove the discount. If your situation changes, for instance a partner moves in or a child leaves college and starts work, tell the council within 21 days. In England the law allows a £70 penalty on top of the discount recovered.
Check who lives with you against the list of disregarded people, not against how many beds are taken. A partner who works away during the week but has your home as their main residence still counts.
The single person discount in Wales and Scotland
The rule is identical in Wales, where the Welsh Government reviewed all 53 categories of discounts and exemptions as part of its reform and decided to keep the 25 % single adult discount (Welsh Government, reforming Council Tax). In Scotland the discount is the same and, as the Highland Council's table for 2026/27 shows, it reduces the water and waste water charges by the same quarter (Highland Council charges 2026 to 2027). The calculator above includes that for every Scottish council.