The full Council Tax bill assumes that there are two adults living in a dwelling.

If only one adult lives in a dwelling (as their main home), the Council Tax bill will be reduced by a quarter (25%).

Certain people will not be counted when looking at the number of adults resident in a dwelling if they meet certain conditions:

  • full-time (non-military) students, student nurses;
  • patients resident in hospital;
  • people who are being looked after in care homes;
  • people who are severely mentally impaired;
  • people staying in certain hostels or night shelters;
  • 18 and 19 year olds who are at or have just left school;
  • care workers working for low pay, usually for charities;
  • people caring for someone with a disability who is not a spouse, partner, or child under 18;
  • members of visiting overseas forces and certain international institutions;
  • members of religious communities (monks and nuns);
  • people in prison (except those in prison for nonpayment of Council Tax or a fine).

If your bill indicates that a discount has been allowed YOU MUST TELL GOSPORT COUNCIL of any change of circumstances which affects your entitlement. If you fail to do so within 21 days you may be required to pay a penalty of £70 in addition to repaying the amount of discount to which you were not entitled. Discounts or exemptions which have been incorrectly claimed affect the level of the Council Tax. If you are no longer entitled to a discount, you must contact the Local Taxation Section immediately on (023) 92545470.