Council Tax Exemptions and Discounts in Nottingham

Discounts and Exemptions Are Separate From Council Tax Support

Many Nottingham residents confuse discounts and exemptions with Council Tax Support (the means-tested scheme for low-income households). They are different things, and you can often claim both.

Discounts and exemptions are based on your personal circumstances or the status of your property — not your income. You do not need to be on a low income to qualify. They reduce your gross council tax bill, and Council Tax Support is then calculated on the reduced amount. Claiming the right discount first means your support goes further.

The Main Discounts and Exemptions

Single Person Discount (25%) — if you are the only adult (18 or over) living in the property. Students, people with severe mental impairment, and live-in carers are "invisible" for counting purposes, so a household of one adult plus one full-time student counts as a single occupant.

Severe Mental Impairment (SMI) exemption — a person certified by a GP as having a severe mental impairment (including certain dementia diagnoses, brain injuries, and learning disabilities) who receives a qualifying benefit (PIP, DLA, Attendance Allowance, or ESA) is disregarded for council tax purposes. If the SMI person is the sole occupant, the property is fully exempt. If they live with one other adult, that adult qualifies for the 25% Single Person Discount.

Disabled Band Reduction — if your property has been adapted for a disabled resident (an extra room for a wheelchair, a ground-floor bathroom, extra space for essential mobility), you can apply for a band reduction that calculates your liability as if the property were in the next lower band. A Band C property is charged at Band B rates.

Carer Disregard — a person providing 35 or more hours of care per week to someone receiving a qualifying disability benefit is disregarded when counting adults in the property. This can trigger or maintain a Single Person Discount for the remaining liable person.

Full-Time Student Exemption (Class N) — properties occupied entirely by full-time students (enrolled on qualifying courses of at least 21 hours per week) are fully exempt. If the property has both student and non-student occupants, only the non-student is liable, and they may qualify for the Single Person Discount.

Care Leaver Discount — Nottingham City Council provides a 100% council tax discount for eligible care leavers aged 18 and 19 who were previously in the care of Nottingham City Council. Applications go through the care leaver's allocated Personal Adviser.

Stack Them Before You Apply for Support

The calculation order matters. Statutory discounts and exemptions are applied to your gross council tax bill first. Council Tax Support is then calculated on the reduced figure. A resident who qualifies for both a 25% Single Person Discount and Council Tax Support gets a bigger effective reduction than someone who claims only one.

Check each category against your household. It is common for eligible residents to miss the Disabled Band Reduction (which requires a separate application to the council) or the SMI disregard (which requires a GP certificate plus a qualifying benefit).

For a full parallel screening of every discount and exemption alongside the means-tested support scheme, the Nottingham Council Tax Reduction guide includes a parallel discount screening checklist that runs through each category before you start the support application.

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