Disclosure Log

Use this part of the site to view the Authorities disclosure log Database.

Question

Re: Regarding Council Tax discounts in your local authority. 1. What percentage of households currently receive any form of Council Tax discount in the 2025/26 financial year? Please include all discount types (e.g. single person discount, low income-based reductions, disability-related discounts, student exemptions, etc.). 2. What percentage of households received Council Tax discounts in the 2024/25 financial year? 3. Have any Council Tax discounts or exemptions been reduced, removed, or otherwise changed in 2025/26 compared to 2024/25? If so: o Please specify the types of changes made (e.g. eligibility rules, discount rates, categories affected). o The effective date(s) of these changes. 4. Of the households that received any Council Tax discount in 2024/25, how many (and what percentage) are receiving a reduced discount or no discount in 2025/26? If possible, please provide this by discount type (e.g. single person, low income, disability-related, etc.). 5. If available, please provide any impact assessments, internal reports, consultation documents, or equality impact assessments related to these changes.

Answer

Re: Regarding Council Tax discounts in your local authority. 1. What percentage of households currently receive any form of Council Tax discount in the 2025/26 financial year? Please include all discount types (e.g. single person discount, low income-based reductions, disability-related discounts, student exemptions, etc.). See attached 2. What percentage of households received Council Tax discounts in the 2024/25 financial year? See attached 3. Have any Council Tax discounts or exemptions been reduced, removed, or otherwise changed in 2025/26 compared to 2024/25? No 4. Of the households that received any Council Tax discount in 2024/25, how many (and what percentage) are receiving a reduced discount or no discount in 2025/26? If possible, please provide this by discount type (e.g. single person, low income, disability-related, etc.). 5. If available, please provide any impact assessments, internal reports, consultation documents, or equality impact assessments related to these changes. Not Applicable as no changes related to Discounts and Exemptions have been introduced Exemptions include Class A - Structural Repairs Class B - Unoccupied - Charity Class C - Empty and Unfurnished Class D - In Prison Class E - Hospital / Residential Care Class F - Deceased Class G - Occupation Prohibited by Law Class H - Religious Occupation Class I - Receiving Personal Care Class J - Providing Personal Care Class L - Mortgagee in Possession Class N - Student Household Class R - Empty Pitch Mooring Class S - Under 18 Class T - Unoccupied annex Disregards Include Child Benefit Apprentice Carer Patient in a Home SMI Religious Community Student Armed Forces Care Leaver