Do apprentices pay Council Tax?

For apprentices and the people they live with.

Applies to: England Last checked against official sources: 6 October 2026

Apprentices on certain schemes are "disregarded", which means they are not counted as adults for Council Tax.

To qualify, your employer must declare you will not be paid more than £195 a week.
Your training must lead to a qualification accredited by Ofqual or the Scottish Vocational Education Council.
If everyone else at home is disregarded, the bill payer gets 25% off.
If everyone at home is disregarded, the bill gets 50% off.

Different in Wales and Scotland

Wales: you count as an apprentice if aged 16 to 18, or 19 or over in your first year and paid no more than the apprenticeship minimum wage.
Scotland: apprentices on schemes accredited by Qualifications Scotland are not counted.

Different in Scotland, Wales or Northern Ireland

Rules may be different in:

Scotland: Check mygov.scot for Scotland
Wales: Check gov.wales for Wales
Northern Ireland: Check nidirect for Northern Ireland

Key facts

Not counted as an adult
Pay limit: £195 a week (England)
25% or 50% off the bill
Employer declaration needed

How Council Tax counts people

A full Council Tax bill assumes at least 2 adults live in a home. Some people are "disregarded", which means they are not counted. Apprentices on certain schemes are one of these groups.

Being disregarded does not mean the apprentice gets a bill of their own. It means the household may get money off.

Who counts as an apprentice in England

GOV.UK says you are disregarded if you are on certain apprentice schemes. Your employer must give a declaration showing:

you will not be paid more than £195 a week, and
your training leads to a qualification accredited by a body recognised by Ofqual (the exams regulator) or the Scottish Vocational Education Council.

If your pay goes over £195 a week, you may start being counted as an adult again. Tell the council if your situation changes.

How much the bill drops

Who lives in the home	Discount
One counted adult, plus an apprentice	25% off
Only apprentices or other disregarded people	50% off
Two or more counted adults, plus an apprentice	No discount

Other disregarded groups include full-time students, under 18s and some carers, so an apprentice sharing with students may still get 50% off.

Worked examples

Example 1. Sam is 19 and on an apprenticeship that meets the rules. He lives with his mum, who is the only other adult. His mum's bill gets 25% off. On a £2,000 bill, that saves £500, so the bill becomes £1,500.

Example 2. Priya and Jo are both apprentices who meet the rules and rent a flat together. Everyone is disregarded, so the bill gets 50% off. On a £1,600 bill, that saves £800, so they pay £800.

These bill amounts are examples only. Your council sets the real figure.

How to apply

Ask your employer for a declaration about your pay and your qualification.
Find your council using GOV.UK's postcode tool.
Apply for the discount on your council's website and send the declaration.

If the household is on a low income, also ask about Council Tax Reduction.

If you live in Scotland or Wales

Wales: you count as an apprentice if you are aged 16 to 18, or 19 or over and in the first year of a qualifying apprenticeship, and you earn no more than the apprenticeship National Minimum Wage. Send your council your apprenticeship contract.
Scotland: people on apprenticeship schemes for qualifications accredited by Qualifications Scotland are not counted as adults.

Related guides

Where this comes from

Get it done

This takes you to the official service, which is free to use.

Find your council's discount page

Common questions

My son is an apprentice and lives with me. Do I get a discount?

If he is disregarded and you are the only other adult, you can get 25% off, as if you lived alone.

What proof do I need?

In England your employer must give a declaration that you will not be paid more than £195 a week and that your training leads to an accredited qualification.

Official sources

1.Council Tax: who has to paywww.gov.uk/council-tax/who-has-to-pay
2.Council Tax discounts, disregards, exemptions and reductions (Wales)www.gov.wales/council-tax-discounts-disregards-exemptions-and-reductions
3.Council Tax discounts, exemptions and reductions (mygov.scot)www.mygov.scot/council-tax/discounts-exemptions-and-reductions

Checked against GOV.UK on 6 October 2026

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