Please note that this information is intended as a guide only, and all discounts are subject to qualifying criteria and verification.
Single person discount
The full council tax bill assumes there are two adults living in a dwelling. If only one adult lives in a dwelling (as their main home), the council tax bill will be reduced by 25%. This is more commonly known as a single person discount.
To apply for single person discount, the council tax bill for the property must be in your name - you can use the link below to tell us if someone has moved out. To be awarded a single person discount you must give us details of who is no longer resident at that address, why they have moved and where they are now living, if relevant. If you do not provide all of the necessary information we may refuse your application.
You can apply no more than 30 days before you become the sole resident, and up to 90 days after. You can apply online using the green button below.
You can apply online on our Citizen Access portal. Click on the green button below, to find out more about the portal and how to access it.Find out more and apply »
Cancel your single person's discount
If you receive single person's discount and no longer live alone, you can cancel it online. You will need your council tax account number, the name(s) of the other resident(s) and the dates they moved in.
You can let us know the changes online on our Citizen Access portal. Click on the green button below, to find out more about the portal and how to access it.Find out more and apply »
A second home is a furnished property that is no-one’s main residence.
Please be advised that we don't offer any discount for second homes, and they attract full council tax with the following exceptions:
- Any dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat.
- Where the property is classed as a job-related dwelling
The job-related protection may only be applied if:
- Council tax is payable on both dwellings (this could still include armed forces accommodation where the person who resides there would be liable if the property wasn't exempt, and property occupied by ministers of religion).
- The taxpayer's employer provides the property for the better performance of the employee’s duties, or for security reasons.
- The taxpayer is a working director of the company providing the job-related dwelling.
- The taxpayer is required under contract to live in the property.
Unoccupied and unfurnished dwelling
With effect 1 April 2020 the council tax premium is changing.
In 2018 the Government introduced the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018. This allows local authorities to increase the level of the council tax premium charged.
At the Council meeting on 13th December 2018, this Council resolved to charge the increased premium of 100% from for properties that had been both unoccupied and substantially unfurnished for two years or more.
In addition to this, at the Council meeting on 19th December 2019 Shropshire Council resolved to increase the council tax premium from 100% to 200% in cases where a property has been both unoccupied and substantially unfurnished for five years or more.
This means if your property remains both unoccupied and substantially unfurnished the council tax premium charged will increase to 200% at the point our records show that it has been both unoccupied and substantially unfurnished for five years.
Details of any changes will be shown on your council tax bill.
Under council tax regulations only two classes of dwelling are exempt from paying the council tax premium. They are:
- A dwelling which would otherwise be the sole or main residence of a member of the armed forces, who is absent from the property as a result of such service
- A dwelling which forms part of a single property that's being treated by a resident of that property as part of the main dwelling
Also, at the Council meeting on 19th December 2019 Shropshire Council resolved to retain 100% discount for the first month where properties become both unoccupied and substantially unfurnished.
Where properties are both unoccupied and substantially unfurnished and where the initial one-month 100% discount has expired, full council tax will be payable (until such time the council tax premium applies).
Please note all the above details are irrespective of a change in ownership.
Some properties which are occupied by one household might appear to be single properties. However, they're allocated more than one council tax band. This is because they're made up of more than one self-contained unit, and each self-contained unit must have a separate band. The smaller unit is often referred to as an annex.
With effect from 1 April 2014 a 50% discount can be awarded in respect of annexes where:
- The annex is occupied by people related to the person liable to pay the council tax on the main dwelling.
- People who are living in dwellings with annexes which are unoccupied are using the annex as part of their main residence.
Major repairs / structural alterations
With effect from 1 April 2018 this discount is no longer available and instead full council tax is payable (until the council tax premium applies).
With effect 1 April 2019 the council tax premium is changing.
In 2018 the Government introduced the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018. This allows local authorities to increase the council tax premium from 50% to 100% where domestic properties are both unoccupied and substantially unfurnished for two years or more
At its cabinet meeting on 13 December 2018, this Council resolved to increase the council tax premium, in these circumstances, to 100% effective from 1 April 2019.
Since 1 April 2018, from the point a property becomes both unoccupied and substantially unfurnished, 100% discount will apply for one month only, followed by full council tax thereafter (until the council tax premium applies).
Where a property has been both unoccupied and unfurnished for two years or more, we'll continue to levy the council tax premium of 50% up to 31 March 2019 (effectively this means that properties that have been unoccupied and unfurnished for two years or more will be subject to 150% council tax up to and including 31 March 2019).
From 1 April 2019 we’ll levy the increased council tax premium of 100% (meaning properties that have been both unoccupied and substantially unfurnished for two years or more as at 1 April 2019 will be subject to 200% council tax).
Please note this is irrespective of a change in ownership.
Section 13A discount
Section 13A of the Local Government Finance Act 1992 provides billing authorities with the discretion to award a council tax discount outside of the statutory discounts and exemptions.
The power can be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced.
For information about our process for considering requests for section 13A discretionary discounts, and an application form and supporting documents, please download the form and related documents to the right of this page.
Care leavers leaving local authority care discount
Section 13A of the Local Government Finance Act 1992 provides billing authorities with the discretion to award a council tax discount outside of the statutory discounts and exemptions. The power can be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced.
We've identified young people leaving the care of Shropshire Council as a vulnerable group. As a result we've decided to exercise its discretion and award a council tax discount to care leavers with effect from 1 April 2018 in the following circumstances.
A care leaver, for the purposes of this policy, is a young person aged 18 – 25 who was formerly a child in the care of Shropshire Council and then became a ‘care leaver’ as defined by The Children (Leaving Care) Act 2000, and is liable for council tax on a dwelling within the Shropshire Council area. This means it will include young people who were in our care by voluntary agreement or because of a court order.
- Care leavers who are solely liable to pay council tax will be awarded 100% relief on the amount of council tax they are liable to pay after all statutory discounts and exemptions have been applied.
- Where a care leaver is jointly liable a proportionate award will be made according to their individual circumstances, eg if there's one other occupier then 50% discount is applied.
- Where a care leaver is not liable for council tax no discount will be awarded.
- Where a property is occupied only by care leavers, 100% discretionary discount will be applied.
- No reduction will be made for care leavers of other authorities living within the Shropshire Council boundary.
- Where a care leaver is entitled to council tax exemption in accordance with the Council Tax (Exempt Dwellings) Order 1992 (as amended) then they will receive that exemption
- A qualifying care leaver will qualify for the discount up until their 25th birthday.
- The care leaver discount will be awarded after the award of other statutory council tax discounts other than council tax support.
All applications for care leaver discount must be submitted to the Council Tax Team by the Leaving Care Team, not the care leaver, in order to apply for the discount. If you believe that you might qualify for this discount please contact the Leaving Care Team at:
Telephone: 01743 254590