AQW 37314/22-27

Mr Eóin Tennyson
Alliance Party
Upper Bann

Tabled Date: 11/12/2025
Answered On Date: 16/12/2025
Priority Written: No

Question:
To ask the Minister of Finance whether he has given any consideration to rate relief for single occupant households, as part of the Rating Policy: Strategic Roadmap.

Answer:

A single occupancy discount was given detailed consideration by the then Executive during prior changes to the domestic rating system. It was ruled out at that time, with such a widespread discount seen as difficult to justify on grounds of cost, need and vulnerability to fraud.

That latter point is critical. In England alone, where a Council Tax system with a personal tax element is factored into the tax structure, for the period between 2020 to 2022 a total of 32,669 incorrect claims were detected for the Council Tax Single Person Discount, leading to £44.7m fraudulent or wrongly received payments. This was reported on within the 2022 National Fraud Initiative Report.

As regards the Strategic Review of Rates Supports currently being undertaken, an up to date assessment can be undertaken on this position in the context of the review of the Lone Pensioner Allowance within our rating system. That more controlled and targeted measure saw over £10m of support provided locally to 39,000 pensioners aged 70 or over and living alone receive a 20% reduction in their rates liability.