Council Tax No 7 - Single Person Relief (SPR) No 2 Discount Disregards

SPR applies to one adult residing in a dwelling. In council tax law you might ask the question: "When are more than one person equal to one person?" It is an odd question with many answers - say over 20!

The following examples of "discount disregards"are not counted when assessing occupation for SPR:

• a minor (under 18 years);
• an adult whose main residence is not the dwelling - this has been the subject of case law;
• several kinds of student, eg college or university students living at home or in digs (ie the CT payers home);
• certain trainees, such as student nurses or apprentices;
• certain non-permanent residents, eg guests staying with the taxpayer when they are on holiday;
• hospital patients and those in care, eg in care homes.