Council Tax Single Person Discount 2026
Check if you qualify for a 25% or 50% reduction — and see exactly how much you could save across all Council Tax bands. The discount is not means-tested: income and savings are irrelevant.
What Is the Single Person Council Tax Discount?
Council Tax bills are calculated on the assumption that at least two adults (aged 18 or over) live in the property. If you are the only countable adult, your local council must legally reduce your bill by 25%. This is the Single Person Discount, and it is not means-tested — your income, savings, and whether you rent or own your home are irrelevant.
According to GOV.UK guidance on who has to pay Council Tax, the discount applies automatically once you notify your council — but you must apply for it. Many councils do not apply it proactively, and over 8 million UK households currently claim this discount, though estimates suggest a meaningful number of eligible households are missing out.
How Much You Save — Savings by Council Tax Band (2026/27)
The 25% discount is applied to your actual bill, which varies by band and local authority. The figures below use the average Band D bill of £2,171 for 2026/27 as the reference point. Your exact saving depends on your local council's rates.
| Band | Typical annual bill | 25% saving | New bill after discount |
|---|---|---|---|
| A (lowest) | ~£1,447 | ~£362 | ~£1,085 |
| B | ~£1,688 | ~£422 | ~£1,266 |
| C | ~£1,930 | ~£483 | ~£1,448 |
| D (average) | ~£2,171 | ~£543 | ~£1,628 |
| E | ~£2,654 | ~£664 | ~£1,991 |
| F | ~£3,137 | ~£784 | ~£2,353 |
| G | ~£3,620 | ~£905 | ~£2,715 |
| H (highest) | ~£4,342 | ~£1,086 | ~£3,257 |
Bills vary significantly by local authority. Enter your actual bill in the calculator above for an exact figure. Find your band at gov.uk/council-tax-bands.
Who Is Disregarded for Council Tax? — Complete List
You can qualify for the Single Person Discount even if other adults live with you — provided those adults are "disregarded." A disregarded person is not counted when the council works out how many adults occupy the property.
As confirmed by Citizens Advice, the following people are disregarded:
| Category | Conditions that must be met |
|---|---|
| Full-time student | Enrolled on a course lasting at least 1 academic year, involving at least 21 hours of study per week. Must have a student certificate from their university or college. Part-time students do not qualify. |
| School / college leaver | Aged under 20, left full-time education after 30 April of that year. Disregarded until 1 November. Applies to A-level and equivalent leavers waiting to start further education or work. |
| Apprentice | Earning no more than £195 per week gross and studying towards a recognised qualification as part of the apprenticeship. |
| Severe Mental Impairment (SMI) | Must have a permanent severe impairment of intelligence and social functioning (including dementia, Alzheimer's, severe stroke, and severe learning disabilities), certified by a doctor, AND receive at least one qualifying benefit. See full benefit list below. |
| Live-in carer | Provides care for at least 35 hours per week to a qualifying person. The person they care for cannot be their spouse, civil partner, or child under 18. Carer's Allowance or paid employment does not affect eligibility for the disregard. |
| Resident of care / hostel | Living in certain hostels, night shelters, or care settings that provide care for disability, mental illness, or dependency. |
| Foreign language assistant | Registered with the British Council as a foreign language assistant. |
| Diplomat / foreign national student spouse | Certain non-British spouses or civil partners of students who are not permitted to work or claim benefits under immigration rules. |
| Person in prison / detention | Detained in prison, immigration detention, or under mental health legislation. |
| Person in hospital long-term | Only if they have moved permanently and are not expected to return. Temporary hospital stays do not qualify. |
| 18-year-old entitled to Child Benefit | Aged 18 and their parent or guardian still receives Child Benefit for them. |
The SMI Disregard — One of the Most Under-Claimed Discounts
The Severe Mental Impairment (SMI) disregard is one of the most valuable and most under-claimed Council Tax discounts in the UK. Many people with dementia qualify for the SMI disregard but don't claim it. If a person with dementia lives with their spouse or partner, the couple could save 25% on their Council Tax.
Who qualifies for SMI?
Two conditions must both be met:
- A doctor must certify that the person has a permanent severe impairment of intelligence and social functioning. Qualifying conditions include dementia (all types), Alzheimer's disease, severe stroke, severe learning disabilities, and the effects of serious brain injury.
- The person must receive at least one of the following benefits:
What discount does SMI generate?
- Person with SMI lives alone: Full 50% discount (all residents disregarded)
- Person with SMI lives with one other adult: The other adult gets the 25% single person discount
- Person with SMI lives with two or more other non-disregarded adults: No SPD, but the SMI person is still not counted towards the bill
⚠️ SMI can be backdated
The SMI disregard can be backdated — some councils allow backdating to the date the qualifying benefit started. If a family member has had dementia or a qualifying condition for several years without the household claiming the disregard, this could result in a significant refund. Ask your council to confirm their backdating policy when you apply. You will need the doctor's certificate to state when the condition began.Common Scenarios — Does Each Household Qualify?
How to Claim — and How to Backdate
Applying for the discount
The Single Person Discount is not applied automatically in most cases — you must notify your local council. Applications are made directly to your local authority, either online via the council's website or by phone or post. Most councils now have an online form that takes less than 10 minutes to complete.
You will typically need to confirm your name, address, and that you are the sole countable adult. Some councils ask for supporting evidence — a recent utility bill or tenancy agreement — to verify occupancy. The council will write to confirm the discount, usually within 2–4 weeks.
Backdating your claim
If you have been eligible for the discount but not claimed it — for example, because a partner moved out, a child left home, or a flatmate's circumstances changed — you can ask your council to backdate your claim. You are entitled to the discount from when the person moved out, even if you told the council later.
Councils vary in how far they will backdate — some apply no time limit, others limit backdating to 6 months or a year. You will need to provide evidence of when the eligible circumstances began: removal confirmation, new tenancy agreement, or a letter from the person who moved out confirming their new address.
Reporting changes — the 21-day rule
Once you receive the Single Person Discount, you are legally required to notify your council within 21 days if circumstances change — specifically if another non-disregarded adult moves in, or if a disregarded person's status changes (for example, a student completes their course).
⚠️ Fraudulently claiming the discount is a serious offence
Falsely claiming a discount can result in repayment of all underpaid council tax (plus interest and a penalty of up to 100% of the amount owed), and potentially criminal prosecution. Councils actively check claims through data matching with the electoral roll, credit reference agencies, and other datasets. If you are unsure whether someone living with you qualifies as disregarded, contact your council to confirm before claiming.Frequently Asked Questions
How much is the single person Council Tax discount in 2026?
The discount is 25% off your full annual bill, regardless of income or savings. On the average Band D bill of £2,171 for 2026/27, this saves approximately £543 per year. If all adults in the property are disregarded, the discount rises to 50%. Enter your actual bill in the calculator above for a precise figure.
Who is disregarded for Council Tax in 2026?
Full-time students (21+ hours/week, course lasting 1+ year), school leavers under 20 until 1 November, apprentices earning under £195/week, people with Severe Mental Impairment (SMI) certified by a doctor and receiving a qualifying benefit, live-in carers providing 35+ hours per week, certain foreign nationals, and people in prison or long-term hospital care. See the full table above for all categories and conditions.
Can I backdate my single person discount claim?
Yes. If you are entitled to a discount because someone has moved out, you are entitled to the discount from when the person moved out, even if you told the council later. Backdating policies vary by council — some have no time limit, others cap it at 6–12 months. You will need evidence of when the eligible circumstances began.
Does a lodger affect the single person discount?
It depends on the lodger's status. A lodger aged 18+ who lives at your address as their main home counts as an adult — you lose the discount. However, if your lodger is a full-time student, they are disregarded and you keep the 25% discount. You must inform your council within 21 days if a non-disregarded adult moves in.
What is the SMI Council Tax disregard and who qualifies?
A person with Severe Mental Impairment is not counted for Council Tax. To qualify, they must have a permanent severe impairment of intelligence and social functioning (dementia, Alzheimer's, severe stroke, severe learning disabilities) certified by a doctor, and receive at least one qualifying benefit such as PIP, Attendance Allowance, or UC with LCWRA. If a person with SMI lives with one non-SMI adult, the non-SMI adult gets the 25% discount. The SMI disregard can be backdated — contact your council for their policy.
Can I claim the single person discount and Council Tax Reduction at the same time?
Yes — they are entirely separate schemes that can be combined. The Single Person Discount (25%) applies first to reduce your bill; Council Tax Reduction is then calculated on the already-discounted amount. You can claim both — Single Person Discount applies first, then CTR is calculated on the reduced amount. Use the Council Tax Reduction Estimator to check your CTR eligibility.