The full Council Tax bill assumes that there are at least two adults (18 years or over) living in a dwelling. If only one person is resident (as their sole or main home), - a discount of 25% will be allowed. There is no additional charge where the number of adults is more than two.

From 1st April 2004, legislation has changed regarding second homes. Second homes are defined as properties that are no-one's sole or main residence and are furnished. This includes properties left furnished between lets. Prior to 31st March 2004 a 50% discount was allowed, but from 1st April 2004 the discount is reduced to 10%. Properties that are no-one's sole or main residence and are empty of furniture receive a six month exemption from Council Tax follwed by the full amount with no discount allowed. These are classed as 'Long Term Empty Dwellings'. If you vacate a property but leave it furnished, you will receive a 10% discount and it will classed as a 2nd home.

Certain people will not be counted when looking at the number of adults resident in a property. The list below gives a brief description of the reasons a person would not be counted. These notes are intended for guidance only. To qualify, the person would need to meet set criteria, details of which can be obtained from the Revenues section of Braintree District Council.

Reasons for discounts

Click on underlined items for a printable application form (PDF) which should be returned to BDC Revenues Section.

- Members of Visiting Forces and their dependants

- Members of International Headquarters and Defence Organisations and their dependants

- Members of Religious Communities

- 18-19 year olds, who are at, or have just left school

- Patients permanently resident in Hospitals

- The Severely Mentally Impaired

- Persons in Detention

- People staying in certain hostels, or night shelters

- Full time students, student nurses, apprentices, youth training trainees

- Care workers in limited circumstances

- Persons in respect of whom Child Benefit is payable

The above is not an exhaustive list. Further details can be obtained by contacting the Revenues Section on 01376 557755.