Council and Democracy >> Council Tax
Council Tax Discounts and Exemptions
This web page contains the following information about Council Tax Discounts and Exemptions:
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Discounts
The full Council Tax assumes that there are at least two adults living in a property.
If only one adult lives in a property, the Council Tax bill is reduced by 25%. This is known as a Single Person discount.
Certain people are not counted for Council Tax purposes if they meet any of the status discount conditions listed below:
Disregarded Persons Discounts
Certain people are not be counted for Council Tax purposes if they meet any of the 'status discount' conditions listed below:
- People who are severely mentally impaired
- People who are being looked after in a care home
- Patients resident in hospital
- People staying in certain hostels or night shelters
- Eighteen or nineteen year olds in respect of whom Child Benefit is payable
- Eighteen or nineteen year olds who have left school between 30 April and 1 November
- Full-time students
- The spouses or dependants of full-time students who are not British citizens and who are prevented from taking paid employment or claiming benefits
- Student nurses
- Youth Training trainees
- Certain types of Care workers
- People in prison
- Members of religious communities (monks and nuns)
- Foreign language assistants
- Members of visiting forces
- Diplomats and members of certain International Headquarters and Defence Organisations
If you think you, or a member of your household may be entitled to a discount and one is not already shown on your bill, you should contact us straight away.
If your bill indicates that a discount has been allowed, you must tell us of any change of circumstance that effects your entitlement straight away. If you fail to do so you may be required to pay a penalty.
People with Disabilities
If a disabled person (adult or child) lives in your property and adaptations have been made to the property to assist with that person's needs, relief may be available.
Examples of adaptations include:
- A room predominantly used by and required for meeting the needs of the disabled person (eg for storing dialysis equipment)
- An extra bathroom or kitchen provided for the person with the disability
- Extra space created inside the dwelling to allow for the use of a wheelchair
The bill may be reduced to that of a property in the band immediately below the band shown in the valuation list. Reductions also apply to properties in Band A.
Budget changes affecting Pensioners
To qualify for help with Council Tax you must be:
- Aged 65 or over
- Live in a Council tax paying household
- Not be in receipt of pension credit guarantee. People aged over 65 in receipt of pension credit guarantee already receive 100% Council Tax Benefit, therefore as they have nothing to pay they are not eligible for the additional £200.
£200 payment will be received at same time as winter fuel allowance.
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Exempt Properties
Some properties are exempt and fall into the following classes:
- Empty properties that are under construction, or which require structural alteration or major repair and less than 6 months has elapsed since works were completed (maximum 12 months)
- Unoccupied furnished properties owned by a charity (exempt for up to six months)
- Properties empty and unfurnished or unoccupied caravans (exempt for up to 6 months)
- Properties which are left empty by an owner or leaseholder who has gone to prison
- Properties which are left empty by someone who is resident in a nursing/care home or hospital
- Properties where owner/tenant has died and there is less than 6 months since probate or letters of administration were granted
- Properties which are empty because their occupation is forbidden by law
- Properties which are waiting to be occupied by a minister of religion
- Properties which are left empty by someone who has moved elsewhere to receive non-institutional care
- Properties which are left empty by someone who has moved in order to provide personal care to another person
- Unoccupied properties where the owner and last resident is a student
- Properties which have been repossessed
- Student halls of residence
- Properties occupied only by students
- Armed forces accommodation owned by the Secretary of State for Defence
- Accommodation for members of visiting forces
- Properties which are left empty by someone who is bankrupt and which are the responsibility of the bankrupt's trustee
- A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or, as the case may be, a boat
- Properties that are occupied solely by people under 18 years of age
- Properties unoccupied which form part of another property but cannot be let separately
- Properties where all the residents are severely mentally impaired
- Properties occupied by diplomats as their main home in the UK
- Self contained annex occupied by a relation of the main dwelling aged over 65 or disabled or severely mentally impaired
If you think your property may be exempt please contact us as soon as possible
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Empty/Second Homes (prescribed classes A, B and C)
Prescribed Class A
Furnished properties which are used as a second home and have a restricted use, such as holiday chalets, attract a discount of 10%
Prescribed Class B
Furnished properties used as a second home attract a discount of 10%
Prescribed Class C
Properties which are unoccupied and unfurnshed and which do not fall into an Exempt Property Class are charged full Council Tax
NB: Furnished properties which are unoccupied and are the homes of people who live in job related accommodation attract a discount of 50%
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Administration of Discounts and Exemptions
Billing Authorities are under a duty to take reasonable steps to ascertain discount & exemption entitlement before calculating the Council Tax Liability. This must be applied both prior to annual billing in each year and before the issue of first demand notices throughout the year to new Taxpayers.
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This page last updated: 26/05/2005
