Part of: UK Council Tax 2026 — Complete Guide to Bands, Discounts, Exemptions & Appeals → Council Tax Single Person Discount — 25% Discount Rules 2026
TL;DR: Children under 18 are "disregarded" for Council Tax purposes, so a single parent living only with under-18 children qualifies for the 25% Single Person Discount. The disregard ends on a child's 18th birthday unless they remain in full-time non-advanced education, in which case it can continue to age 20. Notify your billing council within 21 days when a child turns 18.
Last reviewed: 27 April 2026
Children Are Disregarded for Council Tax
Under the Council Tax (Discount Disregards) Order 1992 and Schedule 1 of the Local Government Finance Act 1992, persons under 18 are disregarded when calculating whether the Single Person Discount applies.
A disregarded person's presence at the property does not count as a resident for SPD purposes. This means:
A single parent living with two children aged 10 and 14 is the sole non-disregarded adult resident at the property in Council Tax terms. The children, being under 18, are disregarded entirely. The parent qualifies for the 25% SPD.
This applies regardless of how many children are at the property - whether one child or six, if all residents other than the claiming parent are under 18 (or otherwise disregarded), SPD applies.
The Cut-Off at Age 18
The under-18 disregard ends on the child's 18th birthday. From that date, the child becomes a non-disregarded adult at the property (unless they fall into another disregarded category).
If the 18-year-old is:
- Working full-time: They are a non-disregarded adult. SPD ends. Notify the council within 21 days.
- Claiming UC or benefits without being in qualifying education: They are a non-disregarded adult. SPD ends.
- In full-time non-advanced education (A-levels, BTEC, apprenticeship): May fall under the school-leaver extension (see below).
- Starting university as a full-time student: Becomes a disregarded student (not under the under-18 rule, but under the student disregard rule). SPD continues.
The School-Leaver Extension: Ages 18 to 20
Schedule 1 of the Local Government Finance Act 1992 (paragraph 4) includes an extension of the disregard for young people who turn 18 but remain in full-time non-advanced education. A "relevant young person" remains disregarded until their 20th birthday or until they leave the qualifying course, whichever comes first.
Qualifying education: Full-time non-advanced education. This typically includes:
- A-level or AS-level courses at sixth form or college
- BTEC, CACHE, or equivalent Level 3 qualifications
- International Baccalaureate
- Foundation or access courses at college (not university-level)
"Non-advanced" means below degree level. Once a young person starts a degree (or equivalent Level 4+ qualification), they transition from the school-leaver disregard to the student disregard (which has its own requirements including the 21 hours/week, 24 weeks/year criteria).
Evidence required: Your billing council will ask for a letter from the school or college confirming full-time enrolment on the qualifying course, the expected completion date, and the student's name and date of birth.
How to Claim SPD as a Single Parent
Apply through your billing council's online portal or by phone:
1. Go to your council's website and find "Single Person Discount" or "Council Tax discount."
2. Apply online or call the revenues team.
3. Confirm that you are the sole non-disregarded adult at the property.
4. If children at the property include an 18-year-old, provide evidence of their school or college enrolment to maintain the disregard.
Evidence for straightforward single-parent claims (children under 18):
- The council may accept a self-declaration for simple under-18 cases.
- Provide dates of birth for each child if requested.
- For children 18-20 still in education: school or college letter confirming enrolment.
What Happens When a Child Turns 18 Mid-Year
When a child at the property reaches their 18th birthday mid-year, the following applies:
1. Notify the council within 21 days of the birthday under the Council Tax (Administration and Enforcement) Regulations 1992.
2. The SPD ends from the birthday date (unless the school-leaver extension applies).
3. The council issues a revised demand notice calculating the full rate from the birthday and SPD rate for the period before it.
4. If the 18-year-old starts university as a full-time student from September, the student disregard may then apply. Notify the council again and provide the student exemption certificate.
Failing to notify within 21 days of the change can result in a civil penalty under the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) Regulations 2013, plus backdated full charges.
The Apprentice Disregard
Young people in qualifying apprenticeships earning below approximately £195/week gross are disregarded under the Council Tax (Discount Disregards) Order 1992. This means an 18-year-old apprentice on a low wage may remain disregarded after their 18th birthday, maintaining SPD for the single parent.
Evidence required: the apprenticeship agreement and recent payslips confirming the earnings are below the threshold.
The Apprentice Disregard in More Detail
The apprentice disregard is a less-known provision that can preserve SPD for single parents when a child aged 18 or over starts a qualifying apprenticeship.
Under the Council Tax (Discount Disregards) Order 1992, a person is disregarded if they are employed under a contract of apprenticeship and their gross earnings from the apprenticeship are less than approximately £195/week (this threshold is periodically reviewed).
Practical effect: An 18-year-old who has left sixth form and started a qualifying apprenticeship paying £150/week gross is disregarded. The single parent remains the sole non-disregarded adult at the property. SPD continues.
Evidence required: The billing council will ask for a copy of the apprenticeship agreement showing it is a qualifying approved apprenticeship, together with recent payslips confirming the gross weekly earnings are below the applicable threshold.
What disqualifies: If the apprenticeship pays above the threshold, or if the apprenticeship is not a qualifying approved apprenticeship under HMRC's definition, the disregard does not apply.
Transition from school-leaver to apprentice disregard: A young person who finishes A-levels at 18, then starts an apprenticeship, transitions from the school-leaver disregard to the apprentice disregard without a gap - provided the council is informed of each change and the qualifying conditions are met throughout.
The IRRV provides professional guidance to billing councils on the apprentice disregard and the evidence standards for confirming qualifying apprenticeship status.
SPD and Council Tax Reduction Together
A single parent qualifying for SPD may also qualify for Council Tax Reduction based on low income. Both can apply simultaneously:
1. SPD reduces the bill by 25%.
2. CTR is then applied to the SPD-reduced bill.
A single parent receiving 80% CTR on a Band D bill: Band D £2,280 × 0.75 (SPD) = £1,710, then × 0.20 (remaining after 80% CTR) = £342/year. CTR is calculated on the discounted bill, not the original.
Frequently Asked Questions
My child turns 18 next month and is starting sixth form - does SPD continue?
Yes. If your child turns 18 and immediately starts a full-time A-level or equivalent course at sixth form or college, they fall under the school-leaver disregard. The disregard continues until the course ends or until they turn 20, whichever is earlier. Notify your council and provide a letter from the school confirming enrolment.
I have a 20-year-old at home who is at university - does SPD apply?
Yes, under the student disregard (not the school-leaver disregard). A full-time university student of any age is disregarded under the student rules in the Council Tax (Discount Disregards) Order 1992. Provide a Council Tax Exemption Certificate from the university to your billing council.
My child is 19, has left school, and has not started work yet - does SPD still apply?
No, unless they are in qualifying full-time education, an apprenticeship below the earnings threshold, or another specifically listed disregarded category. A 19-year-old who has finished education and is not in one of those categories is a non-disregarded adult at the property. SPD ends from the date they ceased to be in qualifying education or an apprenticeship.
I'm a single parent and have a lodger - does SPD still apply?
No. A lodger who is a non-disregarded adult makes you no longer the sole non-disregarded adult. SPD would end from the date the lodger moved in. Notify the council within 21 days.
How does shared custody affect my Single Person Discount claim?
The test is whether the property is the children's sole or main residence. In shared custody arrangements, children typically have one "main" address. If your property is the children's main address, they are counted as residents here (even during weeks at the other parent's home). If your property is not the children's main address, they do not count as residents here at all. The key determination is where each child's primary home is. In contested custody arrangements, both parents sometimes claim different addresses as the child's main home - billing councils resolve this with reference to where the child sleeps most nights, where they attend school, and where their medical registration is. Contact your billing council if you are uncertain which address should be treated as the child's main home for Council Tax purposes.
How we verified this
The under-18 disregard is from the Council Tax (Discount Disregards) Order 1992 and Schedule 1 of the Local Government Finance Act 1992. The school-leaver extension (to age 20 in full-time non-advanced education) is from Schedule 1 paragraph 4 of the same Act. The apprentice disregard earnings threshold is from the Council Tax (Discount Disregards) Order 1992. The civil penalty for non-notification is from the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) Regulations 2013. MHCLG confirms the disregard framework. IRRV provides professional guidance on school-leaver disregard evidence requirements.
Sources & Verification
- Local Government Finance Act 1992 (Schedule 1 disregards): https://www.legislation.gov.uk/ukpga/1992/14/contents
- Council Tax (Discount Disregards) Order 1992: https://www.legislation.gov.uk/uksi/1992/548/contents
- Council Tax Reduction Schemes (Detection of Fraud and Enforcement) Regulations 2013: https://www.legislation.gov.uk/uksi/2013/501/contents
- gov.uk Council Tax discounts: https://www.gov.uk/council-tax/who-has-to-pay
- MHCLG Council Tax guidance: https://www.gov.uk/government/collections/council-tax-statistics
- IRRV (Institute of Revenues, Rating and Valuation): https://www.irrv.net/
This article is for informational purposes only and does not constitute legal, financial, or tax advice. Council Tax rules vary by local authority and change annually. Always verify current rates and rules with your local council and gov.uk before making any decision.
