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Council Tax: Single People

Asked by Martin WrigleyLiberal DemocratMinistry of Housing, Communities and Local GovernmentTabled Answered 15 December 2025UIN 97606

The question

To ask the Secretary of State for Housing, Communities and Local Government, if she will make an assessment of the potential merits of increasing the single persons council tax discount to 50%.

Answered by Alison McGovern

The single person discount has been a feature of the council tax system since its introduction. Council tax contains both a property and a personal element. A full bill assumes that there are at least two adults living in a dwelling. Where there is only one liable adult resident in a property, the bill is reduced by 25%. This is effectively a 50% reduction in the personal element of the bill. The Government has no plans to change the single person discount.

The council tax system contains a wide range of discounts and exemptions to reflect personal circumstances. This includes Local Council Tax Support (LCTS) schemes which provide a council tax reduction for low-income households.

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