Discounts and exemptions

A full council tax bill is based on two adults over 18 years of age living in a property. 

Spouses and partners who live together are jointly responsible for paying the bill. In certain circumstances, the bill may be reduced or some homes may also be exempt from council tax. This will depend on why a property is empty or if the occupants are disregarded for council tax purposes.

Living alone

If you live alone you can claim for a 25% single person discount using the link below. This link can also be used to cancel your single person discount or confirm you are still entitled to the discount.

Apply, cancel or continue your single person discount

You may also qualify for one of the other discounts listed below.

Discounts and exemptions which may apply if more than one adult lives in the property

Students

You may qualify for a discount on your council tax bill, if you or the other people in your property are students. You will need to meet certain criteria to qualify.

Qualifying for a student discount
You can qualify for a student discount if you are:

  • studying on a full time course with a college or university for at least one academic year. The course must consist of at least 21 hours per week of study, tuition or work experience.
  • under 20 years of age and studying on a course of further education for at least three months. The course must consist of at least 12 hours per week of study, tuition or work experience.

You will not qualify for a student discount if there are two or more adults living in the property who are not students. 

Initial assessment for a student discount

Second homes

If you must occupy a specified second home as part of your contract of employment, for example a school caretaker or pub landlord, you can claim for a discount of 50%. You can enquire about this using our online form.

Apply for a second home discount

People who have a severe mental impairment

To qualify for the Severely Mentally Impaired discount you must be entitled to one of the following benefits: 

  • Incapacity Benefit (short-term or long-term rate)
  • Employment and Support Allowance
  • Attendance Allowance
  • Severe Disablement Allowance
  • An increase in Disablement Allowance where constant attendance is needed
  • Disability Living Allowance (high or middle rate care component)
  • Standard or enhanced rate of the daily living component of Personal Independence Payment (PIP)
  • Armed Forces Independence Payment (AFIP)
  • Constant Attendance Allowance
  • War Pensions Unemployability Supplement
  • Industrial Injuries Disablement Benefit
  • Income Support including a disability premium because of incapacity for work
  • The ‘limited capability for work’ or ‘the limited capability for work related elements’ of Universal Credit

Please download the certificate below to be completed by the applicant’s medical practitioner. This must be returned to Salford City Council before we can consider your application.

Medical practitioner’s certificate (Adobe PDF format, 151kb)

Please complete the form below to apply.

Apply for a severely mentally impaired discount

Care homes or in hospital

If you are a nursing home or care home patient who permanently lives in a residential care home, nursing home, mental care nursing home or a high care hostel as your main or only home, you will be able to apply for an exemption.

Apply for a care home or in hospital exemption

Careworkers and Carers

There are two types of carer who may not be counted when we work out how many people live at a property.

  1. Careworkers providing care on behalf of an official or charitable body, or introduced by a charitable body and who are:
  • resident in the property of the person being cared for or at the property provided by, or on behalf of, that organisation; and
  • engaged or employed for at least 24 hours a week and earning no more than £44 per week; and
  • not the partner or the child’s parent if the person being cared for is under 18.
  1. A carer who lives in the same property as the person they are providing care for. The carer must be providing care for at least 35 hours a week, not be the partner of the person being cared for or the parent, if the person being cared for is under 18. And the person who is being cared for must be entitled to one of these benefits:
  • an Attendance Allowance;
  • the highest or middle rate of the care component of a Disability Living Allowance;
  • Personal Independence Payment Daily Living Component at either standard or enhanced rate;
  • an increase in a Constant Attendance Allowance under the Industrial Injuries or War Pensions Scheme;
  • Armed Forces Independence Payment;
  • Highest rate of Constant Attendance allowance payable on top of full rate Disablement Benefit paid for an industrial injury.

This form can be used for both careworkers and carers

Apply for a carers or unpaid carers discount

Apprentices, youth training trainees and school and college leavers

You may qualify for a youth trainee discount, if you are under the age of 25 and undertaking a course on an approved training scheme such as TCT, Options, Future and Next Step.

Apply for an apprentice or youth trainee discount

People in prison or detention centre

People in prison (except those in prison for non-payment of council tax or a fine). The prison or detention centre will be contacted to verify this before a discount can be awarded.

Apply for a person in detention discount

Family annexes

If you currently have an annexe which a family member lives in you can claim for a 50% discount on the annexe.

If a non-family member lives in the annexe the discount will not apply. Some annexes are already exempt from council tax and these will not be affected by the discount and will continue to be exempt.

Apply for a discount for your family annexe

Homes for Ukraine scheme resident living in private accommodation (not in your sponsors home)

You can apply for a council tax discount under the Homes for Ukraine scheme if you are:

  • A Ukrainian national
  • In the UK under the Homes for Ukraine sponsorship scheme
  • Living in your own accommodation (not in your sponsors home)

Apply for a Homes for Ukraine in private rented accommodation discount

Empty properties 

Unoccupied and substantially unfurnished property discount

You can claim a 50% discount for the first two calendar months that a property is unoccupied and substantially unfurnished. This discount is to recognise that landlords need time to prepare and maintain a property between tenants and for new owners to prepare to move in. 

Apply for an unoccupied or unfurnished property discount

The full charge will become payable once a property has been unoccupied and substantially unfurnished for more than two calendar months.

On the 1 April 2019 the % premium applied to the full council tax charge for a property that has been unoccupied and substantially unfurnished for more than two years increased to a 100% premium. From 1 April 2024, the 100% premium will be applied to a property that has been empty and unfurnished for more than one year. For any period that the property had been empty for more than two years prior to 1 April 2019, the premium will be 50% on top of the council tax charge.

From 1 April 2020 the premium for a property that has been empty for five years or more has increased to 200%.

From 1 April 2021 the premium for a property that has been empty for ten years or more has increased to 300%.

Salford is in need of more suitable homes for residents. Bringing empty properties back into use is a great way to make use of the existing housing stock in the communities in our city and it can generate income for the owner. If you are an empty property owner and would like some advice on becoming a landlord, or you need advice on repairing and selling a property, please visit our Empty Property team pages for more information.

Owned or leased by a charity

Exempt for up to six months.

Apply for the owned or leased by a charity exemption

Waiting to be occupied by a minister of religion

Apply for a discount for a property waiting to be occupied by a minister of religion

Repossessed properties (in possession of the mortgage lender)

Apply for a discount for a repossessed property

The responsibility of a bankrupt’s trustee

Apply for a discount for a property now the responsibility of a trustee

Unoccupied properties requiring or undergoing major repair or structural alterations discount

If a residential property is empty and needs structural alterations or major repairs to make it habitable you can claim for a 10% discount for a period of up to 12 months. After this period, the full charge will become payable. A property which is being modernized eg replacing kitchen units will not meet the criteria for this discount.

Examples of structural alterations or major repairs that we will consider include:

  • Major repairs to roof structure or to the chimney stack (not re-tiling)
  • Rebuilding an external wall
  • Repairing or renewing foundations or underpinning substandard foundations
  • Replacing defective solid floors or floor joists
  • Replacing staircase, ceiling joists or defective walls
  • Repairs following fire or flood damage
  • Building or removing property extensions
  • Modifying the internal layout with the removal or creation of walls

Apply for a major repair or structural alterations discount

Former occupant now deceased

A property that is part of a deceased's estate may be exempt from council tax from the date of death until probate or letters of administration have been granted.

Apply for the former occupant now deceased exemption

Left empty by a student owner, who live elsewhere to carry out their course

Apply for a discount for a property left empty by a student owner

Empty because the law has said it must not be lived in

Apply for a discount for a property that the law has said must not be lived in

Other discounts and exemptions 

Student halls of residence 

Student halls of residence application

Care leavers council tax discount 

You may qualify for a discount on your council tax bill, if you were in the care of a local authority since your fourteenth birthday.

To qualify for the care leavers discount you need to meet all of the criteria below:

  • You are the person who is charged council tax
  • You were in the care of the local authority for at least 13 weeks since your 14th birthday and at least one of those days was on or after your 16th birthday
  • You are under 25 years of age
  • You were in the care of a local authority in England on or following your 16th birthday

Apply for care leavers discount

An empty caravan pitch or houseboat mooring

Empty caravan pitch or houseboat application

Where at least one person has diplomatic, commonwealth or consular privilege or immunity

Where at least one person has diplomatic, commonwealth or consular privilege or immunity application

Armed and visiting forces accommodation

Armed and visiting forces accommodation application

How to apply 

Conditions apply to each category noted above. Please complete the appropriate online application form from the above options. If any further information is required in support of your application for a discount we will contact you to advise on the evidence you will need to provide in order to make a decision on your application.

You must inform us as soon as possible if your bill shows any discounts and there has been a change in your circumstances, which may affect your Council Tax Account. If you do not inform us of any changes we may take court action against you.

This page was last updated on 19 March 2024

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