Guide Council Tax discounts and exemptions information Show all parts of this guide Single person discount Discounts for people who aren't counted (disregarded) Discount for people leaving care Discount for adapted property for disabled people Second adult reduction Second or holiday home discount Exemptions Empty property discounts Council Tax Empty Property review Annexes Council Tax Reduction 5. Second adult reduction If you have reached the age to claim State Pension Credit, you may be eligible for a second adult reduction.