When we set council tax, we assume that two or more adults (over 18) live in the property. If only one adult lives in the property the council tax will be reduced by 25%.
Some people are disregarded when we count the number of adults living in a property. This means that the bill for a property where one of the two adult residents is excluded in the assessment will be the same as that for a property with one resident.
If the person excluded from assessment lives alone, then only the property element of the bill is payable (50%). If however there are three or more adult residents and only one is excluded from the assessment, there will be no entitlement to discount.