The amount of council tax you have to pay depends on:

  • the valuation band in which your property has been placed
  • the number of people aged 18 or over living in your property (when we calculate your council tax we assume that two people, aged 18 or over, live in most properties).
  • if you are on a low income you may be entitled to council tax support.

Council Tax Support

If your household has a low income, you may be entitled to a reduction in the amount of council tax you have to pay. This is called Council Tax Support.


For housing benefit, please see Making a claim for Housing-Benefit or Council Tax Support.

Council Tax Discounts


Single Person Discount

If only one adult lives in a property as their main home, the bill may be reduced by 25%. This is called a Single Person Discount.

Apply for a Single Person Discount (PDF, 35kb)

Second Home Discount

A council tax bill for a second home can be reduced by 10%.

Apply for a Second Home Discount (PDF, 57kb)


Your bill may be reduced if a permanently disabled person, adult or child, lives in the property. Your property must have certain features which are essential, or a major importance to the well-being of the disabled person.

These features must include at least one of the following:

  • A room (but not a bathroom, kitchen or toilet) which is used mainly by the disabled person. For example; an extension used for storing dialysis equipment, or a bedroom provided downstairs in a property with two or more storeys.
  • An additional bathroom or kitchen in the property for the use of the disabled person.
  • Extra space inside the property for the use of a wheelchair.


When considering whether a reduction should apply, we have to decide whether the disabled person would be able to live in the property, or their disability would be made worse without this feature.

If your home is eligible, your bill will be reduced to the valuation band immediately below. For example, if your home is band D, your bill will be reduced to a band C home. Please note this will not affect the value of your property or its banding on the valuation list.

Council Tax - Occupied Annexes

There is a discount of 50% for annexes which are:

  1. Occupied by a dependant relative; or
  2. 'Unoccupied' as the annexe is being used as part of the main home.

Please note that you may be entitled to an exemption if the annexe is:

  1. Occupied by a dependent relative; or
  2. Unoccupied and cannot be let separately from the main dwelling without a breach of planning control.


To be ‘disregarded’ as a carer, you must meet all the following criteria:

  • You must provide care for at least 35 hours a week
  • You must live in the same property as the person you care for
  • You must not be the spouse or partner of the person you care for, or their parent if you care for a child under 18
  • The person you care for must be getting either the middle or higher rate of the care component of Disability Living Allowance, the daily living component of Personal Independent Payment, Attendance Allowance (any rate), Armed Forces Independence Payment or the highest rate of Constant Attendance Allowance.

Apply for a Carer Discount (PDF, 79kb)

Other Discounts

You may receive a council tax discount if someone in your home is:

  • A non British husband/wife/dependent of a student, who is prevented by the terms of their leave/enter/remain in the UK from working or claiming benefit.
  • A student, student nurse apprentice or youth training trainee.
  • Under 20 and still at school, or has just left school.
  • Living in hospital
  • Living in a care home
  • A member of a religious community
  • A member (or dependent) of international headquarters and a defence organisation.
  • A member (or dependent) of a visiting force
  • A person who still has a Child Benefit paid for them.
  • A person who is  a foreign language assistant.
  • A person who is severely mentally impaired.
  • In prison or held somewhere else by the authorities.
  • A person who lives in a hostel for the homeless or a night shelter
  • A person with diplomatic immunity or privileges.

We can reduce your bill by 25% or 50%, depending on how many people we count.

If we count one person as living in your property we can give you a 25% discount.

If we disregard all residents within the property we can give you a 50% discount.

Uninhabitable and Long Term Empty Property Discounts

  • From 01/04/2013 - 31/03/2019 the council applied a 50% additional levy (called an Empty Homes Premium) on properties which had been unoccupied for longer than two years.
  • From 01/04/2019 we will apply 100% additional levy (the full charge plus 100%) until reoccupied.


We resolved to:

  • Award a discretionary discount of 50% for up to 12 months for a property which requires, or is undergoing, major structural repair or alteration to render it habitable (Council Tax Exemption Class A prior to April 2013).
  • Award a discretionary discount of 100% for up to two months after a property becomes unoccupied and unfurnished. Six week occupancy / furnished periods are ignored. (Council Tax Exemption Class C prior to April 2013).
  • From 01/04/2013 to 31/03/19 apply the 50% additional levy to properties which have been unoccupied for longer than two years.
  • From 01/04/2019 this levy was increased to 100%


We made these changes for the following reasons:

  • To encourage owners to bring under occupied properties back into use in the view of the housing shortage both in the borough and across the country.
  • To discourage owners from leaving properties unoccupied for any length of time in view of the housing shortage and cost in the local economy.
  • To spread the cost of council services over a wider tax base so Council Tax can be lower for residents.

Apply for a discount by email to 

Contact information:

  • Hertsmere Borough Council
  • Civic Offices
  • Elstree Way
  • Borehamwood
  • Herts
  • WD6 1WA
  • Phone: 020 8207 2277
  • Email: