Single Person Discount and Disregarded People Find out about the single person discount and those people who are disregarded. Student Discount Find out about the discount for full-time students. Council Tax Exemptions Find out about the charity exemption and properties that are exempt from Council Tax. Disability Relief Find out about the discounts for severe mental impairment and certain disabilities. Long-term empty properties and second homes Find out about the premiums applicable for empty and second homes, and the exemptions for newly empty homes. Local Council Tax Support (working age) Information about Council Tax Support for working age people on a low income or receiving benefits. Local Council Tax Support (pension age) Information about Council Tax Support for people of pension age who need help paying their Council Tax.