Council Tax Apprentice Disregard in England

Who qualifies as a disregarded apprentice

An apprentice is disregarded for council tax purposes under Schedule 1 of the Local Government Finance Act 1992 and the Council Tax (Discount Disregards) Order 1992 if they meet three conditions:

1. They are employed for the purpose of learning a trade, profession or vocation
2. They are working towards an accredited qualification as part of their apprenticeship
3. Their gross weekly wage is no more than £195 per week in the 2026/27 financial year

All three must be satisfied. An apprentice earning £200 per week does not qualify, even if the other conditions are met. The wage threshold is updated periodically and is intended to be substantially below the qualified rate for the role.

How it affects the household bill

Disregarded apprentices are treated as invisible when the council counts how many adults live in the property. The practical effect depends on the household:

Parent living with an apprentice child (no other adults): The parent is the sole countable adult. The household qualifies for the 25% single person discount — saving roughly £542 per year on an average Band D bill.

Two parents living with an apprentice child: Two countable adults remain. No discount applies.

Apprentice living alone: The apprentice is disregarded, leaving zero countable adults. The property qualifies for a 50% discount (not a full exemption — full exemptions apply only to specific dwelling classes like all-student households).

Apprentice sharing with another apprentice or student: If all adults in the property are disregarded, the bill drops to 50% or the property may qualify for a Class N exemption if all occupants are students. The specifics depend on each resident's disregard category.

How to apply

Notify your council that an apprentice lives in the property. Most councils accept this through their council tax online portal. You will need:

• The apprentice's name, date of birth and National Insurance number
• A copy of the apprenticeship agreement showing the employer, training provider and qualification being studied
• Recent payslips or a wage confirmation letter showing gross weekly earnings of £195 or below

If the apprentice's wage later rises above the threshold — through a pay rise or moving to the second or third year of their apprenticeship at a higher rate — they stop qualifying as disregarded and the household count changes. The council must be notified within 21 days.

Apprentices earning above the threshold

An apprentice earning over £195 per week counts as a normal adult resident. However, if they are also enrolled as a full-time student (some degree apprenticeships combine employment with university study meeting the 21-hours-per-week threshold), the student disregard may apply instead. The two disregards have different qualifying conditions and different wage rules — the student disregard has no wage cap.

The England Single Person Discount guide includes a household audit worksheet that walks through every disregard category, including the apprentice threshold, to determine exactly who counts in your home.

See more England guides →