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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 01 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
- A Carer
- 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.
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Single Person Discount Amnesty
Councils across East Sussex are joining forces to review how many people may be wrongly claiming a discount on their council tax. This will help keep council tax as low as possible for all council tax payers.
The partnership review – the first of its kind in East Sussex – will examine who is claiming the Single Person Discount (SPD), which entitles claimants to a 25% reduction in their council tax, and alert those who are not entitled to it.
Similar reviews carried out elsewhere in the UK have generated a 5% reduction in the number of ineligible SPD claims. In East Sussex, this could lead to an additional £1.6m in council tax payments.
The partnership is made up of East Sussex County Council, Lewes District Council, Wealden District Council, Rother District Council, Hastings Borough Council and Eastbourne Borough Council.
Before the review starts, a two-week amnesty will be held between 14 and 28 October to give people the chance to come forward without fear of penalty to declare they no longer live alone and have been wrongly claiming the Single Person Discount.
The review, to start at the end of October, will examine around 83,000 taxpayers in East Sussex who claim the SPD. For an average Band D property, those claiming the SPD pay around £400 less a year.
The partnership is also encouraging residents who live alone and who may not be claiming the SPD to contact their local authority.
In a joint statement, the council partnership said:
"This review is aimed at protecting the public purse by tackling an area of council tax payments that is vulnerable to fraudulent claims. These claims cost councils thousands of pounds a year and ultimately affect the services we can provide for our residents.
"The vast majority of SPD claimants are fully entitled to the 25% discount, however, there are some who are not. The amnesty will give those people the chance to come forward without sanction and we would encourage anyone who may be wrongly claiming to declare themselves straightaway to avoid a potential fine.
"By working together, the council partnership in East Sussex can deliver joint efficiencies and deliver excellent savings."
The council partnership has appointed Capita Local Government Services to undertake the comprehensive review for all areas, helping to save money by removing the need for five individual reviews. It is best practice for Council's to diligently review their discounts.
Capita will be using state-of-the-art data matching technology to conduct the review, run in association with the National Fraud Initiative. Nationally, fraudulent SPD claims cost the public purse £90m a year.
All councils taking part in the review will work with credit reference agencies to ensure council tax records are current and accurate, and to guard against fraud, councils will match data against external databases, including credit reference agency data.
Anyone who thinks they may no longer be entitled to a Council Tax discount, or would like more details about the SPD amnesty, should contact the Revenues and Benefits team.
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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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Discount and Exemption Claim Forms
To apply for a discount please print the appropriate form, complete and post it, together with any proof detailed on the form, to:
Revenues and Benefits Service
Aquila House, Breeds Place
Hastings, East Sussex
PO Box 176
TN34 1PY
Application for a Council Tax Discount (Single Person Household)
Please use this form if you think you should be given a discount because you are the sole adult occupier.
Application for a Council Tax Discount - Apprentices
Please use this form if you think you should be given a discount because you are, or someone who lives with you is, an Apprentice.
Application for a Council Tax Discount - Care Workers / Carers
Please use this form if you think you should be given a discount because you are, or someone who lives with you is, a Care Worker or Carer.
Application for a Council Tax Discount - 18 year old/Child Benefit
Please use this form if you think you should be given a discount because someone who lives with you is, in further education at a school or college, and you get child benefit for them.
Application for a Council Tax Discount - people in detention
Please use this form if you are, or someone who lives with you is, being detained in prison or held on remand, and the property is still your/their home.
Application for a Council Tax Reduction - People with Disabilities
Please refer to the fact sheet and complete the application form if you think you should be given a Council Tax reduction because you or someone who lives with you has a qualifying disability.
Application for a Council Tax Discount/Exemption - Severely Mentally Impaired
Please use this form and doctor certification if you think you should be given a discount or exemption because you are, or someone who lives with you is, severely mentally impaired.
Application for a Council Tax Discount - Student Nurses
Please use this form if you think you should be given a discount because you are, or someone who lives with you, is a student nurse.
Application for a Council Tax Discount/Exemption - Full Time Students
Please use this form if you think you should be given a discount or an exemption because you are, or someone who lives with you is, a student.
