A-Z

Council Tax Discounts

The full Council Tax Bill assumes that there are two adults living in a dwelling. If only one adult lives in a dwelling (as their main home), the Council Tax bill will be reduced by a quarter (25%). Request a single person discount. If a dwelling is no-one's sole or main home, a discount may be available. See table below.

Certain people will not be counted when looking at the number of adult residents in a property if they meet certain conditions:

  • full time students, student nurses, apprentices and youth training trainees, and initial teacher training
  • patients resident in hospital
  • people who are being looked after in care homes
  • people who are severely mentally impaired
  • people staying in certain hostels or night shelters
  • 18 to 19 year olds who are at or have just left school
  • care workers working for low pay, usually for charities
  • people caring for someone with a disability who is not a a spouse, partner or child under 18
  • members of visiting forces and certain international institutions
  • members of religious communities (monks and nuns)
  • people in prison (except those in prison for non payment of Council Tax or a fine)
  • diplomats and members of international organisations headquartered in the UK, and their non British spouses
  • a discount of up to 100% of the Council Tax that is due is awarded to care leavers up to the date of their 21st birthday


Discount shown on bills

If a discount is granted the reduction will be shown on the bill. The following table explains the reasons for giving a discount.

Discounts available Reduction On Bill Explanation
Single Person Discount 25% Only one resident aged 18 or over in the property
Single with disregard 25% More than one resident aged 18 or over, but only one is "counted"
Disregard only 50% More than one resident aged 18 or over, but none are "counted"
Single who is disregarded 50% Only 1 resident aged 18 or over, but this person is not ‘counted’
Annexe Discount 50% A discount of 50% can be applied to Council Tax accounts for people living in annexes providing that they are related to the person liable to pay the Council Tax in the main dwelling. The discount can also be awarded to accounts where the same charge-payer is liable for both the main property and the annexe, where they are using the annexe as part of their sole or main residence.


Apply on line for a Council Tax Discount

If you think you are entitled to discount you should contact Tameside Revenues Division.  If your bill indicates that a discount has been allowed, you must tell Tameside MBC within 21 days, of any change in circumstances which affects your entitlement to this discount.  If you fail to do so you may be required to pay a penalty of £50. Please write to us at Council Tax Service, PO Box 304, Ashton-under-Lyne, Tameside. OL6 0GA or email counciltax@tameside.gov.uk


People with Disabilities

If you or someone who lives with you (adult or child), has a room or an extra bathroom or kitchen, or extra space in your property to meet special needs arising from your disability, you may be entitled to a reduction in your Council Tax.  The bill may be reduced to that of a band immediately below the band shown on the valuation list.  If your home is in band A you will already be in the lowest Council Tax band.  However, you may still qualify for a reduction. Apply on-line for Disability Reduction.


Exempt Dwellings

If an exemption is granted, this will be shown on the bill.  This table explains the reasons.

Apply online for a Council Tax exemption.

Exemption Class Time Limits Explanation
B 6 Months Unoccupied. Dwelling is owned by charity.
D None Unoccupied. Liable person being detained elsewhere (but not where in prison for non payment of a fine or council tax).
E None Unoccupied. Liable person now resident in a hospital, nursing home or care home.
F Until probate granted Unoccupied. The dwelling is part of the estate of the deceased person, or the deceased person had a statutory tenancy or a license to occupy. Probate/letters of administration have not yet been granted.
F 6 Months from Probate Granted Unoccupied. The dwelling is part of the estate of the deceased person, or the deceased person had a statutory tenancy or a license to occupy. Probate/letters of administration have been granted but an owner beneficiary has not yet been appointed.
G None Unoccupied. Occupation prohibited by law.
H None Unoccupied. Awaiting occupation by a minister of religion.
I None Unoccupied. Liable person receiving care elsewhere.
J None Unoccupied. Liable person providing care elsewhere.
K None Dwelling left unoccupied by a full time student.
L None Unoccupied. The dwelling has been taken into possession by a mortgage lender.
M None Occupied - Occupied - as a hall of residence
N None Occupied - entirely by students. Includes student's spouse or dependent who is not a British Citizen and who is prevented by the terms of their entry visa from taking paid employment or from claiming benefit.
O None Occupied/Unoccupied - British armed forces accommodation.
P None Occupied - visiting forces
Q None Dwelling left empty by a bankrupt.
R None None
S None Occupied only by person/s under 18 years old.
T None Unoccupied dwelling, which forms part of a single property which includes another dwelling and may not be let separately from that other dwelling.
U None Occupied by only person/s who are severely mentally impaired.
V None Occupied only by a person who is a diplomat or a member of an international organisation headquartered in the UK.
W None Occupied - A dependent relative living in a separate dwelling forming part of a larger property.


Exemption will apply from the date the property first became empty

If your bill indicates that an exemption has been granted, you must tell Tameside MBC within 21 days, of any change in circumstances which affects your entitlement to the exemption, or you may face a penalty.