Council tax discount There are various discounts and exemptions available to council tax payers to reduce the amount of council tax payable. These do not depend on income but instead are granted if certain conditions are met. Student discount Households where everyone is a full-time student don't have to pay council tax. If you do get a bill, you can apply for a 100% discount. Empty homes discount There are discounts and exemptions in relation to empty properties. Other discounts and support Other discounts and support Single person discount A discount will be applied when only ONE adult lives in the property.