Council Tax discounts and exemptions
Council Tax discounts are available for disabled people, single people, care workers, disregarded persons and more.
Apply for a Single Person Discount if you are the only person over 18 in your home or if you are the only person who is counted for Council Tax.
You may qualify for a discount or exemption on your Council Tax, if you or the other people in your property are students. You will need to meet certain criteria to qualify.
Homes that have been adapted for a resident disabled person may be entitled to a disabled band reduction. This means that Council Tax will be calculated one band lower than it would normally be
You may be able to get some money off your Council Tax, or even an exemption if your home is empty.
If you’re aged between 18 and 25, and you have recently moved from Luton Council local authority care, you may be entitled to receive some help with your Council Tax.
If someone in your household provides care or support (or both) to another person in your home, they may be disregarded from Council Tax. This discount is dependent on the number of adults residing at the property.
You could receive a reduction if you are on a low income or if you claim benefits.
Council Tax Exceptional Hardship
If you experience exceptional circumstances of financial hardship then you may be able to claim some discretionary assistance with your Council Tax.
Apprentices, youth trainees or school leavers
If you or someone who lives with you is an apprentice or a youth trainee, you may be entitled to a discount off your Council Tax.
Discount when someone in your home is mentally disabled
You can get a reduction if someone aged 18 or over lives with you, is mentally disabled and not counted for Council Tax purposes.
Other exemptions from council tax
Exemptions are available to households occupied by residents who are all under 18, visiting forces accommodation, properties occupied by resident(s) with diplomatic privileges and some occupied annexes
Review for single occupancy discount
Complete your single person discount review online.
Contact us via this form if you can't find the information you're looking for.
As it is almost impossible to verify backdated claims, we will not normally consider backdating a discount, and the discount will be awarded from the date of your application. If a backdated discount is granted, this will normally be applied from the beginning of the current financial year (1 April).
Further backdating will not be considered unless there is a very good reason for failing to apply at the right time and substantive documentary evidence is provided to support the claim. We would not consider ignorance of the existence of the discount or the need to apply a good reason.
If you own or live in a property described below, and your bill does not show it is exempt from Council Tax, please apply for an exemption online. More information and links to apply for each type of discount or exemption are at the top of this page
Class A
No longer available as of 1 April 2013. Unoccupied and unfurnished, needs major repairs/structural changes. Exempt up to a year.
Class B
Owned by charity and unoccupied. Exempt for up to six months.
Class C
No longer available as of 1 April 2013. Unoccupied and unfurnished. Exempt for up to six months.
Class D
Unoccupied because the owner or tenant is in prison.
Class E
Unoccupied because the owner or tenant now lives in hospital or a care home.
Class F
Unoccupied after a death. Exempt for up to six months after grant of probate.
Class G
Unoccupied because occupation is forbidden by law
Class H
Unoccupied and is being held for occupation by a minister of religion.
Class I
Unoccupied as the person has moved to receive personal care elsewhere.
Class J
Unoccupied as persons have moved to provide personal care elsewhere.
Class K
Unoccupied properties owned and last used by a student.
Class L
Unoccupied properties that have been repossessed by the mortgage lender.
Class M
Student hall of residence.
Class N
Properties only occupied by students.
Class O
UK armed forces accommodation.
Class P
Occupied by a member of visiting force.
Class Q
Unoccupied property that is the responsibility of a bankrupt's trustee.
Class R
Unoccupied caravan pitch or boat mooring.
Class S
All occupiers under 18 years of age.
Class T
Unoccupied granny flat or annex which cannot be let out separately.
Class U
All occupiers are severely mentally impaired.
Class V
Main residence of a person with diplomatic privilege or immunity.
Class W
Granny flat or annex that is occupied by a dependant relative.
Follow this link to find out how your council tax is calculated.
When working out how many people live in a property and how much council tax you have to pay, some people are not counted in our calculations. These are called ‘disregarded’ people.
A person is disregarded if they are:
- anyone under the age of 18
- a student, apprentice, YTS trainee, student nurse or foreign languages assistant
- severely mentally impaired
- a prisoner, convicted or on remand, except where imprisonment is for non-payment of fines or Council Tax
- under 20 years old and undertaking or have just completed a qualifying course of further education
- a young person or persons for whom child benefit is payable
- a patient usually resident in hospital, residential care homes, nursing homes or hostels providing a high level of care
- low paid careworkers either living with the person for whom care is being provided or in accommodation provided by their employer in order to administer care
- caring for someone with a disability who is not a spouse, partner or child under 18
- a resident of certain hostels or night shelters
If everyone in the property is disregarded there will still be a Council Tax bill, but there will be a 50% discount.
- the Council Tax payer is of Pension Credit age
- the Council Tax payer does not have a partner
- other adults are resident, all of whom have a low income or are getting:
- Income Support
- Guarantee Pension Credit
- Jobseeker's Allowance (income based)
- the other adults do not pay rent to the Council Tax payer
The amount of second adult rebate depends on the gross income of the second adult(s). The income of the council tax payer is not taken into account.
When you apply for Council Tax Reduction we will check whether you will be better off claiming Council Tax Reduction or second adult rebate. We will award the discount which is most favourable for you.
You cannot get this rebate if the second adult is your partner or someone paying you rent on a commercial basis.
To make a claim for a second adult rebate you must login to our online services and apply for Housing Benefit.
We're carrying out a review of all households within the Luton Council area claiming single person discount on their council tax bill. Over 23,000 Council Tax payers in the Council area currently receive a 25% single person discount.
This exercise is being undertaken by Civica on behalf of the council. Our aim is to provide residents with the best possible service during the review by offering clear instructions for completing the forms that should be returned. However, sometimes, circumstances may not be so easy to explain. To help in these situations, we have included below, the most frequently asked questions that can arise throughout the period of the review.
Why have I been sent this letter?
Each year we receive lots of applications for single person discount, the council has a duty to ensure that where a discount is awarded there is a genuine entitlement to that discount we are simply verifying that you are still entitled to it.
How do I complete the form?
Please fill out and return the form using the envelope provided.
If you are the only adult over 18 occupying your property, simply tick the relevant box, sign and date the form at the bottom and return to the address at the bottom of the letter.
If there is more than one adult living at the property, please provide their name, date of birth, the date on which they moved in and their previous address. If you think they should not be counted for Council Tax purposes, for example if they are an apprentice, have recently left school or are a student at college or University you should include them on the form and tell us why.
Please include details of, their date of birth, the name of the school, college or University they attend and if their term time address is away from home, their address whilst they are studying. Evidence may be required such as a bank statement to show that you are getting Child Benefit for the person over 18.
We may need to contact you again for more information so it is helpful if you provide us with an email address or telephone number. Or, if you need assistance with what evidence you may need to provide, phone 0300 330 1505.
What happens if I don’t complete the form?
We'll assume that your circumstances have changed and you are no longer entitled to the discount. Your single person discount will be removed and a revised demand will be sent to you.
What happens if I return the form after the 14 day deadline given?
As long as the form is returned within a reasonable amount of time, you will not be penalised. If the form is very late, you may end up receiving a reminder letter. If you do receive a reminder letter, you should complete the form as previously requested.
What should I do if someone is using my address for correspondence only?
Please provide their name and the address at which they actually live so that it can be verified. You can supply more information if you think it relevant to assist your claim.
I have already informed the Council of a change in circumstances. Do I need to complete the form?
Yes; please include all the details of your current situation.
I receive mail for the previous occupiers; what should I do about this?
You need to write on the envelope that the person no longer lives at the address and return it to the sender.
A friend stays with me three or four nights a week; does this mean I am no longer entitled to the discount?
If your friend keeps their belongings at your house it will be classed as their main residence and you will no longer be eligible for the discount. Some of the questions we may ask are:
- Where does your friend stay for the other nights? If they stay at various addresses but keep their belongings at your property, their main residence would be your address.
- What address do their doctor / dentist hold for them? If it is your address, it is their main residence.
- Does your friend work away and stay at your address on their days off? Your address would be their main residence.
You should provide as much information as possible – if necessary, you can use a separate sheet. If you are unsure, please email [email protected] for advice.
Who are Civica?
Civica provides services in revenues and benefits processing work for many local authorities throughout the country. Civica has a dedicated and specialist team of experienced Council Tax officers to carry out discount reviews. The law allows for the contracting out of Council Tax functions; you can find out more at on GOV.UK's legislation website.
Why am I being asked to return my information to a Pershore address?
All returned forms are being handled by Civica at their specialist mailing centre at Pershore. The information you provide will be electronically scanned onto your Council Tax account.
What is data matching?
Civica matches the Council Tax database with third party sources and specialist validation services. Addresses of those in receipt of a single person discount are passed to TransUnion who run a search to match other data sources such as the electoral register or credit agreements. TransUnion then provides Civica with a list of possible adults at the property.
Does it breach Data Protection Legislation?
No. Civica holds the data for the correct purposes i.e. the levying and collection of a tax. The data is held for as long as required then destroyed. No database is compiled that could be shared with or accessed by other bodies or sources. If you want to view TransUnion’s privacy notice visit their website.
What credit information do you hold on me?
We don't hold any credit information. If you want to see your credit file, you should contact any of the major credit referencing agencies:
- TransUnion (formerly CallCredit)
- Experian
- Equifax
Some properties, whether occupied or not occupied, are exempt from council tax. This page lists the types of property that are exempt, and how to apply for an exemption.
Class A - An uninhabitable property requiring or undergoing major repairs or structural alterations (unavailable from 1 April 2013)
Class B - Unoccupied property owned by a registered charity
Class C - Empty for up to six months (unavailable from 1 April 2013)
Class D - Empty as liable person being in prison or detained in hospital
Class E - Empty property previously occupied by a person now residing in a care home, hospital or hostel.
Class F - The council tax payer has died
Class G - Occupation prohibited by law
Class H - Held for Minister of religion
Class I - Person living elsewhere to receive personal care
Class J - Person living elsewhere to provide personal care
Class K - Left empty by a student
Class L - Mortgagee in possession
Class M - Students' halls of residence
Class N - Occupied only by students or students and their non-British spouses, civil partners or dependants
Class O - UK armed forces accommodation
Class P - Visiting forces accommodation
Class Q - Liable person is a trustee in bankruptcy
Class R - Unoccupied caravan pitch or boat mooring
Class S - Occupied by under eighteen year olds only
Class T - Unoccupied annexe
Class U - Occupied by severely mentally impaired persons only
Class V - Property which is the main residence of a person with diplomatic privilege or immunity
Class W - Annexe occupied by dependant relative
If you wish to cancel a council tax discount, exemption or property reduction for disabilities please contact us using the Council Tax General Enquiry form.