Council tax discounts, band reductions and exemptions

Who to contact

Council Tax Section
Municipal Buildings
Cherryfield Drive
Kirkby
L33 1TX

Telephone: 0151 443 4476

Email: local.taxation@knowsley.gov.uk

Discounts

A full council tax bill assumes that there are at least two people over 18 living in a property. However, there are instances where you may be entitled to a council tax discount:

  • If the property is empty or is a second home, you may be entitled to up to a 50 per cent discount.
  • If only one adult lives in the property your bill is reduced by 25 per cent.

It is possible to qualify for a discount where there are two or more adult residents. Disregarded adults are classified as follows:

  • full time students, student nurses, apprentices and youth training trainees
  • patients resident in hospital
  • people who are being looked after in care homes
  • people who are mentally impaired
  • people staying in certain hostels or night shelters
  • 18 and 19 year olds who are at or who have just left school after completing a qualifying course of education
  • careworkers working for low pay, usually for charities
  • people caring for someone with a disability who is not a spouse, partner or child under 18
  • members of visiting forces and certain international institutions
  • members of religious communities (monks and nuns)
  • people in prison (except those in prison for the non-payment of council tax or fines)
  • spouses of students who are not of British citizenship and who are prevented by the terms of their stay in the UK from taking paid employment or from claiming benefit
  • Diplomats and their non British spouse

If you think you may be entitled to a discount but it is not shown on your bill, please contact us.

If you do receive a discount but your circumstances change, you must tell us as this may affect your entitlement. If you do not inform us of any changes you may have to pay a penalty.

Band reductions

If you or someone who lives with you is disabled, you may qualify for a council tax reduction. This means that if you are eligible, you will pay one band lower than the current band for your property.  

You are eligible for this reduction if the property meets certain conditions.

  • A disabled person is living in the property.
  • The property contains a room (other than a kitchen, bathroom or toilet) which is predominantly used by and meets the needs of the disabled person.
  • The property contains an additional kitchen or bathroom which is needed to meet the needs of the disabled person.
  • There is sufficient floor space in the property to accommodate a wheelchair and the disabled person needs to use a wheelchair in the property.

Please contact us for further information.

Exemptions

There are certain circumstances in which some properties may be exempt from council tax. These include:

  • Armed forces accommodation.
  • Property occupied by people with severe mental impairment.
  • Property occupied entirely by full time students.
  • Property that is undergoing major repair work.
  • Property occupied by people under 18.

The Directgov website has a comprehensive guide to council tax which includes further information about discounts and exemptions.