Council Tax Single Persons Discount Review

Sunderland City Council seeks to commission a contractor to review the entitlement of all households in Sunderland in receipt of single person discount (SPD) - our current number of SPD awards is approximately 50,000 (38% of all households). SPD is a statutory reduction awarded under Council Tax legislation to those households with only one resident over the age of 18. The value of the discount is 25% of the Council Tax charge. The value of SPD is in excess of £15m per year.