Council Tax discounts may be available where residents are 'disregarded' for council tax purposes. Discounts may be 25% or 50% depending on the circumstances.
The discount is calculated by counting the number of residents that live in the dwelling as their main home, and disregarding those that fall into the relevant category of disregard. There may be more than one disregarded person, and even households where all residents are disregarded. In these households the amount of the discount changes:
- where all residents except one are disregarded - 25%
- where all residents are disregarded - 50%
- a single resident who is also disregarded - 50%
In some cases where all residents are disregarded, they may be exempt from Council Tax.