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How do discounts work?

The full council tax bill assumes that there are two adults living in a dwelling. If only one adult lives in a dwelling (as their main home) the council tax bill is reduced by a quarter (25%). There are discounts and exemptions that can apply to empty dwellings and second homes. The bill is not increased if there are more than two adults in the dwelling.

If you are the sole occupier of your property and would like to apply for the Single Adult Discount, you can complete the form below or request it online:  Request or confirm a Single Person Discount

If you are currently claiming a Single Adult Discount and have a change in your circumstances, you can complete the form below or tell us online:  Request to remove a Single Person Discount

Job Related Discount on a Second Home - Service Personnel & others

Sedgemoor District Council would like to ensure all Service Personnel, and other qualifying customers are receiving any discount they may be entitled to.

If you live in, and are liable for Council Tax, on a property which your employer requires you to occupy, and you are also liable for Council Tax on a second furnished property, you may qualify for a discount of 50%.

One of the properties must fall into the following categories:-

A The property is provided to you, or to your spouse/civil partner, because of your employment, eg tied accommodation.

B The property is occupied as a residence from which you, or your spouse/civil partner, perform the duties of a Minister of any religious denomination

C You are in the armed forces and have your main residence in the UK in Ministry Of Defence accommodation, which is exempt from Council Tax

Long Term Empty Premium Exceptions

There are also exceptions that apply to Service Personnel who would otherwise be liable for a Council Tax Premium charge where a property has been unoccupied and unfurnished for 24 months or more.

If you think this may apply to you please contact the Revenues Section on 0300 303 7801 or complete the application form at the foot of this page. 

Empty Property Discounts

From 1st April 2013 certain statutory exemptions were replaced with locally set discounts. On 12th December 2012 the Council's Executive agreed the following Discount policy:-

Exemption / DiscountCharges applicable to 31/03/2013Charges applicable from 01/04/2013
Class A - vacant property which requires, is undergoing, or has recently undergone major repair work to make it habitable or structural alteration100% exemption  for up to 12 months whilst the qualifying conditions exist100% discount for up to 12 months whilst the qualifying conditions exist
Class C - unoccupied and unfurnished dwellings100% exemption for up to 6 months whilst the qualifying conditions exist100% discount for up to 3 months whilst the qualifying conditions exist. 100% Council Tax charge after 3 months
2nd Homes - furnished property but in which no person has their sole or main residence10% minimum statutory discount so a 90% Council Tax charge applies0% discount so a Council Tax charge of 100% will apply
Long Term Empties - property which is unoccupied and unfurnished and empty for 6 months or more10% discretionary discount so a 90% Council Tax charge applies0% discount so a Council Tax charge of 100% will apply
Empty Homes PremiumA long term empty charge of 90% lasts indefinitely until a property is brought back into useA Long Term Premium charge of 50% will be applied to properties that have been empty for more than 24 months. This equates to 150% of the Council Tax charge


A dwelling that is furnished and unoccupied as a result of job related employment may be subject to a 50% discount. 

Certain people are not counted when looking at the number of adults resident in a dwelling. For example, if there are two adults in a dwelling, and one of them is in one of the special groups set out below, the bill is worked out as if only one adult lives there and is reduced by a quarter. The main conditions for each group are set out below.

To find out if a discount may apply to your home, you should count the number of adults who live there as their main home, but who are not in one of the special groups. If you are left with two or more people, there will be no discount. If there is one person, your bill will be reduced by a quarter. If you are left with no-one, your bill will be reduced by a half.

Am I still liable if I am not counted for the bill?

If you are the liable person and you get a discount or are not counted, your bill may be reduced. You will still be responsible for paying the smaller amount.