Discounts

The full council tax bill assumes that there are two adults living in the property. If only one adult lives in the property (as their main home), the council tax bill can, upon application, be reduced by 25%. If all of the adult residents in a property are disregarded the bill can be reduced by 50%. A list of the reasons for disregarding an adult for council tax purposes is shown below. An adult is someone aged 18 years or over. Please note that liability is related to permanent residence and therefore a temporary absence will not be considered for discount purposes.

Full time students, student nurses, apprentices and Youth Training trainees
18 and 19 year olds who are at or who have just left school and for whom Child Benefit is still payable
Members of visiting forces and certain international institutions.
People caring for someone with a disability who is not a spouse, partner or child under 18
People who are being looked after in care homes
Patients permanently resident in hospital
People who are severely mentally impaired
Careworkers working for low pay, usually for charities
People staying in certain hostels or night shelters
Members of religious communities (monks or nuns)
People in prison (except those in prison for non - payment of council tax or a fine)

If you think you may be entitled to a discount, you should contact us. If your bill indicates that a discount has been allowed, you must tell us of any change in your circumstances which could affect your entitlement, e.g. a second resident becomes 18. If you fail to inform us you may be required to pay a penalty.

disabilities

People with disabilities

If you, or someone who lives with you, need a special room, additional bathroom or kitchen, or extra space in your property to meet special needs arising from a disability, you may be entitled to a reduced council tax bill. The bill may be reduced to that of a property in the band shown on the valuation list. If your property is already in band A, you will receive a reduction of 1/9th of the band D charge. These reductions ensure that disabled people do not pay more tax on account of space needed because of their disability. For further details please contact us.

exempt

Exempt properties

Some properties are exempt from council tax. If you own or occupy a property which is described below and your bill does not show that an exemption has been granted, please contact us.

If a property is not occupied or furnished the charge is reduced by 50%. When a property first becomes unoccupied and unfurnished there is an initial 6 month period when no charge is due. If ownership of the property changes before the property is reoccupied but after the 6 month period has ended there is no further 6 month period due. The void period attaches to the property and not to the ownership of the property.

Recent Government changes have given local councils the option of reducing the previous 50% council tax discount on unoccupied, furnished properties to a minimum of 10%. For long term empty (unfurnished) properties, the Council has the option of completely removing the discount. This authority has chosen to reduce the discount due on furnished property which is either not occupied or is not anyone's sole or main residence to 10%.


Class	An unoccupied property, which is:
A	undergoing or requires major repair or undergoing structural alteration (exemption allowed for up to one year or 6 months from completion of the works, whichever is sooner)
B	owned by a charity (exemption allowed for up to 6 months only)
C	unfurnished (exemption allowed for up to 6 months)
D	left empty by someone who has gone to prison
E/I	left empty by someone who has moved to receive personal care in a hospital or a home
F	waiting for probate or letters of administration to be granted (exemption continuous for up to 6 months after being granted)
G	empty because occupation is forbidden by law
H	waiting to be occupied by a minister of religion
J	left empty by someone who has moved out to provide personal care to another person
K	owned by a student and was last occupied by a student
L	subject to a repossession order
Q	the responsibility of a bankrupts trustee
R	a site for an individual caravan or mobile home, or a mooring
T	difficult to let because it is linked to, or in the grounds, of another property and may not be let separately from that other property without breaching planning permission. The liable person must, however, live in the other property to qualify.


Class	An occupied property:
M/N	where all the residents are students
P	where at least one liable person is a member of a visiting force
S	where all the residents are less than 18 years old
U	where all the residents are severely mentally impaired
V	where at least one liable person is a foreign diplomat
W	which is annexed to a family home and occupied by that family's elderly or disabled relatives.

Forces barracks and married quarters are also exempt (class O). Their occupants will contribute to the cost of local services through a special arrangement.

These categories are only broad descriptions of the available exemptions. If you believe an exemption should apply to your bill, please contact us for advice.

Please remember, while you are waiting for the outcome of an application, you must continue to pay your current bill. If this causes any problem, contact us immediately. If your circumstances change you must tell us within 21 days of the change.