Who is exempt Guidance on which properties are eligible for a Council Tax exemption. Full-time student Council Tax exemption and discount If you're a full-time student you may be eligible for a discount on your Council Tax bill. Sole occupier discount and disregarded persons If you are the only adult living in your property, you can apply for a sole occupier discount of 25% off your bill. Council Tax band reduction for disabilities If you're a person with a disability or you live with someone who has a disability, and your home has adaptations to meet the needs of the disability, you may be entitled to a reduction in the amount of Council Tax you pay. Care leavers Council Tax discount If you spent time in care as a child, for example in foster care, you may be eligible for a discount on your Council Tax bill. Council Tax Support Apply for help to pay your Council Tax if you are on a low income or receive benefits.