Council Tax Information 2025/26
Discounts, Exemptions and Support
Council Tax Support
Council Tax Support is available to resident taxpayers who are on a low income, to help them pay their Council Tax bill. For further information on Council Tax Support please visit here.
Council Tax discount for care leavers under the age of 25
You may be entitled to 100% discount on your council tax bill, so you pay nothing, if you are a care leaver aged between 18 and 25, have been in the care of Hampshire County Council for at least 13 weeks from the age of 14 and are liable for Council Tax or a share of Council Tax on a dwelling in the Test Valley area. For further information, please visit here.
Cost of Living Support
For support and advice about the rising cost of living, please visit our website here.
Single Person Discount
Your Council Tax bill assumes that there are at least two adults living in your property. If you live alone the Council Tax bill may be reduced by 25%.
Second Home Discount
Your bill may be reduced by 50% if you have to maintain two homes because of your job, for example, if you are liable for another property which is provided by your employer (such as service personnel living in MOD accommodation), or you are liable for another property where you are required to live because of your contract of employment (for example a publican who has to live in licensed premises as a tenant).
Discount for Unoccupied and Unfurnished Properties
If your property has become unoccupied and unfurnished you may be entitled to a 100% discount for a maximum of three months. If your property remains empty for more than three months the full Council Tax will be due for the relevant period. You may be liable to pay an Empty Homes Premium if your property remains unoccupied and unfurnished for two years.
Discount for Unoccupied and Unfurnished Properties that require Major Repairs or Structural Alteration
If your property is unoccupied and unfurnished because it requires, or is undergoing, major repairs or structural alterations to make it habitable, you may be entitled to a 100% discount for a maximum of twelve months. If your property remains empty for more than twelve months, the full Council Tax will be due for the relevant period. You may be liable to pay an Empty Homes Premium if your property remains unoccupied and unfurnished for two years.
Annexe Discount
A discount of 50% may be applicable to a separately assessed annexe if:-
a) it is unoccupied but being used by you as part of your main property; or
b) you live in the annexe and are related to the Council Tax payer at the main property
For further information on how to apply please click here.
Discount Disregards
Certain people will not be counted when looking at the number of adults living in a property, so your bill could be reduced even if you do not live alone. These people include full-time students, care workers on low pay (usually for charities) and people with a severe mental impairment. For a full list please click here.
Exemptions
Some properties are exempt from Council Tax, for example where all the residents are full-time students or severely mentally impaired. For a full list please click here.
Empty Homes Premium
If your property remains unoccupied and unfurnished for 2 years or more, you may become liable to pay an Empty Homes Premium in addition to the full Council Tax. The Premium charged will be: 100% of the full Council Tax for properties that have been empty for between 2 and 5 years; 200% of the full Council Tax for properties that have been empty for between 5 and 10 years; and 300% of the full Council Tax for properties that have been empty for more than 10 years. There are exemptions from this Premium: empty properties that would be the residence of a person but they are living in accommodation provided by the MOD because of their employment (service personnel posted away from home) and if the property is an annexe and it is being used as part of the main property.
For further information, please click here.
Reductions For Disabled People
The Council Tax bill may be reduced if the property has a special feature required to meet the needs of a disabled resident, such as an extra bathroom or additional space inside the property to allow a wheelchair to be used.
For further information, please click here.