People element
The tax assumes that two adults aged 18 or over live in each household. Nothing extra is payable if there are more than two adults. One adult living on their own receives a 25 per cent discount.
1s79 LGFA 1992 If there are no adults, there is a 50 per cent discount. If the latter applies, it may be that the property is exempt, and you should check whether this is the case.
When counting the number of adults in the household, certain people can be disregarded, and this should be checked. In addition, in certain cases, there are reductions for people with disabilities whose homes have been modified or if a disabled resident uses a wheelchair in the home. The disabled person does not have to be the person liable for the council tax.