Tower Hamlets Council Tax Single Person Discount

If you're the only adult counted for council tax purposes in your Tower Hamlets home, you're entitled to a 25% discount on your bill — no means test, no income check. The Single Person Discount (SPD) is one of the most claimed and most misunderstood council tax reductions in the borough.

Who Qualifies

You qualify for the 25% SPD if you are the only adult in your property who "counts" for council tax purposes. This doesn't necessarily mean you live alone. Certain adults are legally "disregarded" — invisible to the council tax system — so you can share your home with them and still receive the discount.

Disregarded adults include:

• Full-time students (on a qualifying course lasting at least one academic year, with study or work experience averaging 21+ hours a week for at least 24 weeks a year)
• People with severe mental impairment (certified by a doctor and receiving a qualifying benefit)
• 18- and 19-year-olds who are at school or have just left school
• Apprentices on qualifying schemes whose training leads to a recognised qualification and who are paid no more than £195 per week
• Live-in carers providing at least 35 hours of care per week (not for a spouse/partner or a child under 18)
• Members of visiting forces and certain international organisations
• People in detention (prisoners, except those held for non-payment of fines or council tax)

If every other adult in your household falls into one of these categories, you get the 25% SPD even though you don't technically live alone.

Former Tower Hamlets care leavers may qualify for a separate local council tax exemption until their 25th birthday if they live in the borough and are liable for council tax; this is not a general disregard for all care leavers.

How to Apply

You can apply for the Single Person Discount through your Tower Hamlets My Account portal at myaccounts.towerhamlets.gov.uk, by calling Council Tax Billing, or by writing to the council. The discount runs from the date you became the sole counted adult — if you've been eligible for a while, it can be backdated.

Tower Hamlets periodically reviews SPD claims, often using data matching with the electoral register and credit reference agencies. If your circumstances change — a partner moves in, a student graduates — you must report it. Continuing to claim the SPD when you no longer qualify creates a council tax debt.

SPD and Council Tax Reduction Together

The Single Person Discount and Council Tax Reduction are not alternatives — you can have both. They stack, but in a specific order:

1. First, statutory exemptions and disregards are applied; then the 25% SPD is applied to the remaining charge
2. Then, any Disabled Band Reduction is calculated
3. Finally, the CTR means test runs against the reduced figure

For example, a standard Band C property with a 2026/27 charge of £1,633.59 drops to £1,225.19 after the 25% SPD. If you then qualify for 100% CTR, your award covers the £1,225.19 — your net bill is £0. Without the SPD, the 100% CTR would cover the full £1,633.59 instead, so the SPD effectively matters most for partial awards.

If you receive a partial CTR award, the SPD still reduces the base amount the means test works from, which often increases your CTR percentage slightly. Always claim the SPD first before applying for CTR.

Common Mistakes

Assuming couples count as one. If two adults live together — whether married, in a civil partnership, or cohabiting — neither qualifies for the SPD. Both count for council tax purposes.

Not claiming after a bereavement or separation. When a partner dies or moves out, many people don't think to apply for the SPD. It can be backdated to the date the change happened if you report it promptly.

Student households. If everyone in the property is a full-time student, you may be entitled to a full exemption (Class N), not just a 25% discount. Check whether the full exemption applies before settling for the SPD.

For a complete guide to all the reductions and exemptions that can lower your Tower Hamlets council tax bill, see the Tower Hamlets Council Tax Reduction guide.

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