How to claim the 25% single person discount in 2026

How the discount works

Section 11 of the Local Government Finance Act 1992 provides a 25 per cent discount on the council tax bill if the resident counts as only one for the purpose of the household. The straightforward case is a single adult living alone. The discount also applies if everyone else in the household is disregarded under Schedule 1 to the Act (a full-time student, a severely mentally impaired person, a foreign diplomat, a carer for someone with a qualifying disability, an apprentice, and so on).

The discount is calculated on the gross bill, not on the council element only. So if the bill is £2,392 with £165 of adult social care precept, £230 of police precept and £85 of fire precept embedded in it, the 25 per cent discount reduces all of them proportionally to £1,794 total. There is no cap or means-test on the discount; a single occupant in a Band H property gets the same 25 per cent reduction as a single occupant in a Band A property.

Step-by-step: how to claim

Step 1: Confirm you qualify

You qualify if you are the only adult resident in the property. Adults are people aged 18 or over who are not in one of the Schedule 1 disregarded categories. The most common disregarded categories are:

• Full-time students (covered in our student house page)
• People with a severe mental impairment certified by a registered medical practitioner
• Apprentices on accredited training
• Foreign diplomats and members of international organisations
• Live-in carers (in specific circumstances)
• People aged 17 in some circumstances (rare)

If everyone else in the household falls into one of these categories, you still qualify for the discount as the only countable adult. This is particularly important for households with one severe-mental-impairment-disregarded adult and one cognisant adult, who together are treated as a single-occupant household for council tax.

Step 2: Find the application form on your council's website

Almost every English council operates an online portal for council tax discount applications. Search for "[your council] single person discount" and you will normally find the form on the first result. If the council does not have an online form, you can phone the council tax team or write to them; the contact details are on every council's contact-us page.

Step 3: Complete the form

Typical information requested:

• Your name and address
• Your council tax account reference (on any recent bill)
• The date you became the only adult resident
• The names and circumstances of anyone else who has previously lived at the property
• Supporting evidence such as a utility bill, driving licence, or council tax bill from the previous address (depending on the council's anti-fraud requirements)

For a back-claim, supply the start date of your sole occupancy. The council may ask for additional evidence for a back-claim, such as utility bills in your name only for the back-claim period or council tax records showing prior occupants having moved out.

Step 4: Submit and wait

Most councils process applications within 2 to 4 weeks. If approved, the discount is applied retrospectively to the start date and a revised bill is issued showing the new lower amount. For a back-claim, any over-paid council tax is refunded to your bank account, normally within a further 2 to 4 weeks.

Anti-fraud checks

Single person discount fraud is one of the most common forms of council tax fraud. The National Fraud Initiative regularly cross-references council tax records against electoral rolls, credit reference agency data, and DWP records to identify properties where the council records a single occupant but other adults appear in the data. Councils run their own equivalent checks each year.

If your circumstances genuinely meet the criteria, the checks are not a problem; the data will confirm sole occupancy. If a second adult is living at the property without the council's knowledge, the discount has to be cancelled and any over-claimed amount repaid. Continuing to claim the discount when you do not qualify is fraud and can lead to a criminal prosecution under the Fraud Act 2006, although in practice most cases are resolved through repayment plus a civil penalty.

Back-claims in detail

The 6-year back-claim window comes from the Limitation Act 1980, which sets the standard time limit for civil claims against the council. In practice most councils accept back-claims up to 6 years; some accept longer (particularly where the council has been at fault in not applying a discount); a few have informal policies limiting back-claims to 3 or 4 years.

For a back-claim of significant length, supply evidence of sole occupancy for the back-claim period. Useful evidence includes:

• Bank statements showing only your name registered at the address
• Utility bills in your name only for the back-claim period
• Electoral roll records showing only your name registered
• A letter from your employer confirming you were the only adult resident
• Statements from family members or housemates confirming when they moved out

The council's default position is to grant back-claims that are supported by evidence. Disputed back-claims can be referred to the Valuation Tribunal under section 16 of the LGFA 1992 if you disagree with the council's decision.

Common pitfalls and confusions

Several scenarios commonly trip up applicants:

• Adult children moving out: if your adult child has moved out for university or work, they no longer count as a resident, even if they return for visits or to leave belongings. The discount applies from the date they ceased to have the property as their main residence.
• Adult children moving in: if an adult child moves back home after university, the discount stops from the date they take up residence. You have 21 days to notify the council.
• A partner who stays occasionally: someone who stays occasionally but has another main residence elsewhere does not count. The test is main residence (the place they would call home for most practical purposes), not actual nights in the property.
• Lodgers: a lodger who has the property as their main residence counts as an adult resident and the single occupant discount stops. A lodger on a short-term basis whose main residence is elsewhere does not count.
• Carers: a paid live-in carer is normally disregarded under Schedule 1 if they meet the specific criteria (caring for at least 35 hours per week for a person receiving a qualifying disability benefit). The disregard applies even though they are physically living at the property.

If you also qualify for other discounts

The single person discount stacks with the disabled-band reduction. A single adult resident in a Band D property with a qualifying disability adaptation pays Band C rates with the 25 per cent single occupant discount on top: £2,127 reduced to £1,595.

The single person discount does not stack with the full Class N student exemption (because if everyone is a full-time student the house is fully exempt, not subject to a partial discount). The discount can apply where some residents are students and the household has one non-student liable for the reduced bill.

For means-tested help on top, see how to apply for council tax reduction. For the severely-mental-impairment back-claim that often layers with the single person discount, see SMI council tax disregard.

Related pages

For the wider discount landscape see our discounts hub. For per-band cost calculations see Band D cost 2026/27. For the renter and HMO contexts see do renters pay council tax.