Find out what Council Tax discounts and disregards are available and how to apply for them.

The Council Tax bill assumes that at least two adults over the age of 18 are living in a property. Discounts and disregards can apply for any of the following conditions listed below.

For any discount with no application form, please contact us at ctax@north-norfolk.gov.uk outlining what discount or disregard you are applying for and why.

Council Tax discounts and disregards for 2024 to 2025

At a meeting of the Full Council, held at the Council Offices on 22 November 2023, Members formally set the levels of discount applicable to Council Tax for prescribed classes of dwellings for the financial year starting 1 April 2024.

Available discounts

Single Person Discount

You may be entitled to a 25% single person discount if you are the only adult who lives in your property. You may still be entitled to this discount if other adults who live with you are disregarded because they fall into one of the specific categories listed below.

Apply now

Unoccupied and unfurnished properties

Properties that are unoccupied and unfurnished have no discounts available, and the full charge of Council Tax will apply.

Properties that have been unoccupied and unfurnished may attract a Council Tax premium. Find out more information on our Council Tax premium charges page.

Furnished second home

Properties that are unoccupied but are used as a furnished second home or holiday home have no discount available, and the full charge of Council Tax will apply.

Properties undergoing major structural repairs or alterations

As of 1 April 2024, a property that is unoccupied and unfurnished while undergoing or requiring major structural repairs or alterations is eligible for a 50% discount for up to 12 months. This discount ends sooner if the works have been completed or the property becomes occupied.

Examples of major repairs or alterations include, but are not limited to:

  • repair or renewal of foundations
  • removal or rebuilding of external or supporting internal walls
  • roof work due to safety issues

Each application is judged on a case-by-case basis, and evidence such as a schedule of works and pictures will be required. Work that is cosmetic or minor, such as replacing bathrooms and kitchens, will not qualify for the discount.

Disabled Band Reduction

A Council Tax band reduction is available if you, or someone living with you, is permanently disabled and the property has features to assist with their specific needs. Examples of this include:

  • an extra bathroom or kitchen to meet the specific needs of the disabled person
  • extra space inside your home for wheelchair use
  • an extra room, not a bathroom or kitchen, used specifically by the disabled person to meet their needs. There must be a causal link between the use of the room and the person's disability. This will be assessed on a case-by-case basis.

If you qualify for this reduction, your bill will be reduced to that of the next lowest valuation band. If your property is in band A and you are entitled to a disability reduction, your bill will be reduced by an amount equal to one-ninth of the band D charge.

Annexe discount

A 50% discount is available for annexes that are either:

  • furnished and used as an extension to the main property that is the main residence of the Council Tax payer
  • lived in by a relative of the Council Tax payer who must be living in the main property

If an annexe is lived in by a relative over the age of 65 or is registered disabled, or is subject to a planning restriction, the annexe may be entitled to a full Council Tax exemption. You can see our exemptions page for more details.

Properties built before 1948

A discount of 35% for dwellings defined as being not capable of occupation all year round and were built before the restrictions of the Town and Country Planning Act 1947. 

Properties subject to a seasonal prohibition

A discount of 10% for dwellings that meet both of the following:

  • are not an individual's furnished sole or main residence
  • has a seasonal planning prohibition preventing occupation for a continuous period of at least 28 days

There will be an exemption period on the bill equal to the total days the property cannot be occupied.

Available disregards

Residents can be disregarded in certain circumstances, such as being a student, a care worker, or if they are someone who is severely mentally impaired. In some situations where all residents are disregarded, a discount of 50% can be awarded, or a full exemption may apply. You can see our exemptions page for more details.

A person living in a property will be disregarded for Council Tax purposes if they come under one of the following categories:

Severe mental impairment

A person over 18 who is certified by a medical professional to have a severe mental impairment, which can include severe cases of Alzheimer's and dementia, and are in receipt of a qualifying benefit. 

If every adult living in a property has a severe mental impairment, you may be entitled to claim a full Council Tax exemption.

Students and nurses

A student who is:

  • enrolled on a university or college course for at least 24 weeks a year and studies more than 21 hours per week during term time
  • 18 or 19 years old and on a further education course that lasts at least 24 weeks a year and studies more than 12 hours per week during term time
  • nurses that are attending a College of Nursing and Midwifery or College of Health

If every adult living in a property is a student, you may be entitled to claim a full Council Tax exemption

Foreign Language Student

A foreign language student who is registered at the Central Bureau for Educational Visits and Exchanges. The person applying will need to make a claim to the Council in writing giving proof of their prevention from claiming benefit and taking up employment.

School leaver

A person who is 18 or 19 and leaves school or further education between 30 April and 1 November and whose child benefit is still in payment.

Child benefit

A child aged 18 or 19 living at the property whose child benefit is still in payment.

Relative or unpaid carer

A person who lives in the same property as a person they provide care for, who is not a spouse, partner or child under the age of 18. Care must be provided for at least 35 hours per week, and the person receiving care must also be in receipt of a qualifying benefit.

Care worker

A person living in a property who is employed for 24 hours or more a week providing care or support on behalf of a relevant body such as a local authority and receives pay of no more than £44 per week.

Person in detention

A person detained in prison or hospital by order of the court or detained under the Mental Health Act 1983. This disregard is not applicable if the person is in prison for non-payment of a fine or Council Tax or if they are on remand.

A person in a hostel or night shelter

A person whose main residence is in a hostel or night shelter. In these cases, the owner of the hostel or night shelter will typically be liable for Council Tax.

If you require further assistance with your housing, please contact our Housing Options Team at housing@north-norfolk.gov.uk

Apprentice

An apprentice on a wage of less than £195 per week.

Youth training programme

A person under 25 undertaking a proscribed youth training programme as part of the Education Skills Funding Agency.

Religious Community Member

Members of religious communities, such as monks or nuns, who have no income or capital of their own except for a pension from a previous occupation.

International HQ and Defence Organisation Members

Persons and their dependents who are members of an international headquarters or defence organisations designated in the International Headquarters and Defence Organisations Act 1964.