In each case the person eligible to apply for the discounts is the person liable to pay the Council Tax on the dwelling in question. If you are not the person liable to pay the Council Tax, but are perhaps applying on behalf of an elderly or infirm friend or relative, then we should be grateful if you would let us know your name, address, and relationship to that person. To be able to correspond direct with you, if that is their wish, we would need either a copy of your Power of Attorney for that person, or written confirmation from the person(s) liable to pay the Council Tax, that they now require their correspondence to go to you.

The full amount of Council Tax is calculated based on the assumption that 2 adults (aged 18 or over) live in a property. If only one adult lives there, then there will be a 25% discount. If there is no-one living in the property then there will be a 10% reduction in the charge if the property is furnished, or no reduction if it is unfurnished (after any appropriate period of exemption has run out).

In addition, please see the corresponding headings in the left hand column for people in the groups that do not count towards the number of adults resident in a dwelling.

If after `discounting' any occupants using the information above, there should still be two or more adults (anyone aged over 18) resident in your household, then you will not qualify for any reduction.

e.g. A household is comprised of a carer and a person working on a low income. Provided they make a successful claim for the discount, the carer would not be included when calculating the bill. This would then show a 25% reduction (i.e. be the same as if the property were occupied by one person). A claim could also be made for Council Tax benefit, because of the other person's low income.

NOTE: being discounted does not remove your liability for any Council Tax due on a property. The only exceptions to this rule are if the person is disregarded as being either a full time student, or suffering from enduring mental health problems. They will not be liable for the Council Tax due on a property. (For a full time student, this only relates to any Council Tax due for the period 1st April 2004 onwards) For example, a household consists of two tenants, one a full time student who has claimed for and qualifies for a discount, and the other working. While the bill will show a 25% reduction in respect of the student discount, the tenant who is a full time student will not be considered liable for the Council Tax due from 1st April 2004. (They remain jointly liable for the Council Tax prior to that date and the Council could pursue either party for any amount that is unpaid).