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Sign in or register for an accountA 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. These reductions can be called discounts, exemptions or even disregards dependant on the circumstances.
If the dwelling is a second home or an empty property, then there may be an additional charge on the property called a premium. However, in some circumstances these additional charges do not apply, and these are called premium exceptions.
If you want to apply for a discount, exemption disregard or premium exception you do not have to know which one you qualify for, just fill in the form on the previous page and we will work it out for you. If you want more information then below is a brief breakdown of the various discounts, exemptions disregards and premium exceptions available.
Only adult living in the property – apply for single person discount
If you live alone, you can claim for a 25% single person discount. This link can be used to apply for or confirm you are still entitled to the discount.
Cancel single person discount
If you live alone, you can claim for a 25% single person discount. This link can be used to cancel your single person discount.
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:
You will not qualify for a student discount if there are two or more adults living in the property who are not students.
Second homes tied to job role
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.
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:
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.
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.
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.
This form can be used for both careworkers and carers
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.
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.
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.
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:
Apply for a Homes for Ukraine in private rented accommodation discount
Student halls of residence
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:
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
These are the exemptions if the property is unoccupied and unfurnished:
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.
Waiting to be occupied by a minister of religion
Repossessed properties (in possession of the mortgage lender)
The responsibility of a bankrupt’s 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:
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.
Left empty by a student owner, who live elsewhere to carry out their course
Empty because the law has said it must not be lived in
An empty caravan pitch or houseboat mooring
Empty and unfurnished premium exceptions
The premium rate is an additional charge due to the property being unoccupied. These are the exceptions for empty and unfurnished properties:
The property is actively marketed for sale or rent or an offer to purchase or rent the property has been accepted
This exception is for up to 12 months from when the property is first marketed for sale or rent. The exception stops after 12 months, when the property has been sold or let or when no longer actively marketed.
The following conditions apply to this exception:
There are things we will take into consideration when assessing whether a property is being actively marketed for sale or let. These include:
Property has been subject to probate in the last 12 months
When a property has been left empty following the death of its owner or occupant, it is exempt from council tax for as long as it remains unoccupied and until probate is granted.
Following a grant of probate, a further 6 months exemption from paying council tax is possible, so long as the property remains unoccupied and has not been transferred to the beneficiaries or sold to anyone else.
Following the 6 months exemption an exception may apply. The exception will run for a maximum of 6 months or until the property has changed owner.
Property unoccupied as main resident living in armed forces accommodation
This exception applies to unoccupied and furnished properties that would be the main residence of a member of the armed services if they were not living in job-related armed forces accommodation.
Unoccupied properties requiring or undergoing major repair or structural alterations
If an unoccupied property requiring or undergoing major repair or structural alterations discount has been awarded and the work has been completed within 12 months from the start of the discount, then you will be entitled to a premium exception for the remainder of the 12 months.
These are the exemptions if the property is unoccupied and furnished:
Owned or leased by a charity
Exempt for up to six months.
Waiting to be occupied by a minister of religion
Repossessed properties (in possession of the mortgage lender)
The responsibility of a bankrupt’s trustee
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.
Left empty by a student owner, who live elsewhere to carry out their course
Empty because the law has said it must not be lived in
Property left unoccupied by person detained in prison or hospital
The property is exempt from council tax if the property is unoccupied and furnished and the person who was liable to pay council tax is detained in prison or hospital by a court order.
Property left unoccupied by patients in care homes and hospital
The property is exempt from council tax if the property is unoccupied and furnished and the person who was living in the property now has their sole or main residence in a hospital or nursing home where they are receiving care or treatment.
Property left unoccupied by someone living elsewhere to receive personal care
The property is exempt from council tax if the property is unoccupied and furnished and the person who would be liable for Council tax has gone to live with someone else to receive care or has entered some institution not regarded as a hospital or care home.
Property left unoccupied by someone living elsewhere to provide care
The property is exempt from council tax if the property is unoccupied and furnished and the person who would be liable goes to live somewhere else to provide care for someone.
Unoccupied and furnished premium exceptions
The premium rate is an additional charge due to the property being unoccupied. These are the exceptions for unoccupied furnished properties:
The property is actively marketed for sale or rent or an offer to purchase or rent the property has been accepted
This exception is for up to 12 months from when the property is first marketed for sale or rent. The exception stops after 12 months, when the property has been sold or let or when no longer actively marketed.
The following conditions apply to this exception:
There are things we will take into consideration when assessing whether a property is being actively marketed for sale or let. These include:
Property has been subject to probate in the last 12 months
When a property has been left empty following the death of its owner or occupant, it is exempt from council tax for as long as it remains unoccupied and until probate is granted.
Following a grant of probate, a further 6 months exemption from paying council tax is possible, so long as the property remains unoccupied and has not been transferred to the beneficiaries or sold to anyone else.
Following the 6 months exemption an exception may apply. The exception will run for a maximum of 6 months or until the property has changed owner.
Property is a seasonal home
This exception applies to unoccupied and furnished seasonal homes where year-round permanent occupation is restricted by planning conditions which prevent occupancy for more than 28 days continuously, specify the property may be used as a holiday home and prevent use of the property as someone’s main residence.
Property unoccupied as main resident living in armed forces accommodation
This exception applies to unoccupied and furnished properties that would be the main residence of a member of the armed services if they were not living in job-related armed forces accommodation.
Property is a caravan or boat
This exception applies to unoccupied and furnished caravans and boats.
Property is an annex
This exception applies to an unoccupied but furnished annex forming part of, or being treated as part of, the main property.
Please note conditions apply to each exemption, discount, disregard, and premium exception.
You must inform us as soon as possible if your bill shows any discounts, exemptions, disregards or premium exceptions 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. Within our council tax section you will find details of how to inform us of any relevant changes.
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