Your council tax is calculated using the Valuation Band of the property, the number of adult residents, and details of any appropriate disregards, exemptions, discounts or benefits.

The full council tax charge is based on the assumption that there are two residents in a dwelling and is calculated on two parts:

  • 50% property tax 
  • 50% personal tax         

The council tax bill will not increase if there are more than two residents in the dwelling. A discount can be awarded if there is only one adult classed as living at a property.

  • Dwelling with two or more adults: 100% charge.
  • Dwelling with only one adult: 25% single person discount awarded leaving 75% charge.
  • Dwelling with no residents and unfurnished: 100% reduction for one month only  followed by 0% reduction. There must be a period of occupancy for six weeks between awards of Class C discount. This could mean that the discount has already been claimed by the previous liable person. If a property remains unfurnished and unoccupied for more than two years there will be an additional 50% premium.
  • Dwelling with no residents and furnished: No discount applies.

Certain classes of adults are not counted as residents for council tax purposes and are disregarded when calculating the number of adult residents. For further details regarding disregards available please see Council tax discounts, reliefs and exemptions.

There are situations where an exemption can be awarded, please visit our exemptions page for further details.

Page last updated: 
30 June 2014
Was this page useful?