How Council Tax Works
Council tax is a local tax set by your council to pay for local services including waste collection, roads, schools, and social care. Every domestic property in England, Scotland, and Wales is placed into a valuation band based on what it would have sold for on the open market at a set date — 1 April 1991 for England and Scotland, or 1 April 2003 for Wales. Your band determines how much you pay relative to Band D, which is the reference point.
Single Person Discount
If you are the only adult living in your property, you are entitled to a 25% discount on your council tax bill. This applies automatically but you must inform your council. Students, carers, and people with severe mental impairments are "disregarded" for this purpose, meaning they do not count as an adult occupant.
Student Exemption
Properties occupied entirely by full-time students are exempt from council tax altogether. If you share with non-students, the non-students may still be eligible for a discount. You will need a council tax exemption certificate from your university or college to claim this.
Empty Property Discount
Most councils offer a discount or exemption for properties that are genuinely unoccupied and unfurnished, typically for up to six months. After that period, many councils charge a premium of up to 100% (or even 200% for properties empty for five years or more). If you own a second home, check your council's policy as rules vary significantly between local authorities.