Single Person Discount (SPD) — 25% Council Tax Reduction
Summary
Around 8 million households in England receive the single person discount — a 25% reduction in council tax under LGFA 1992 s.11. It applies automatically when only one adult who is not 'disregarded' (students, carers, SMI persons, and others are disregarded) lives in the property. You do not need to be single — the discount depends on residence, not relationship status. A married person whose spouse lives elsewhere, a parent whose adult children have all moved out, and a person whose only housemate is a full-time student all qualify.
How the SPD Is Calculated
The billing authority counts the number of non-disregarded adult residents. If only one remains, the council tax charge for the property is reduced by 25%. If all residents are disregarded (e.g., two students), the discount is 50%. The discount applies to the full annual charge before any council tax reduction scheme (means-tested) benefit is calculated.
Claiming and Protecting Your SPD
Apply in writing to your billing authority. No prescribed form exists — a letter or email stating that you are the sole non-disregarded adult is sufficient. Provide evidence if requested: electoral roll entry, utility bills in your sole name. Be aware that councils periodically review SPD claims using credit reference data. If your discount is removed following a review, dispute immediately under LGFA 1992 s.16.
Sources
- Local Government Finance Act 1992, s.11
Frequently Asked Questions
- Does a child under 18 living with me affect my discount?
- No. Only adults (18+) count for council tax purposes. A parent living with children under 18 qualifies for the SPD regardless of how many children are in the household.
- I work from home and a colleague sometimes stays overnight — do I lose the discount?
- Occasional overnight stays do not make someone a resident. The test is sole or main residence. A colleague with their own home elsewhere who occasionally stays over is not resident at your property.
Related
- Council Tax Discount — Definition and Types
- Disregarded Person — Council Tax Meaning
- council-denied-single-person-discount
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