Discounts

If you are the only person over 18 living in your home as your sole or main residence, you are entitled to a 25% single occupier discount . If there is no one living at your property, you may be entitled to a discount. Discounts can also be claimed because certain people may not be liable for Council Tax and should therefore not be counted in the number of people in your household. Those who may be disregarded include: students and student nurses; Youth Training trainees; people caring for someone who is not a spouse, partner or child under 18; and people with a severe mental impairment.

Annexes - Effective from 1 April 2014

A 50% reduction in Council Tax payable is granted for either:

(i) people living in annexes provided they are related to the person who would be liable to pay the Council Tax of the main dwelling (or the person who would be so liable were it not for an exemption or 100% discount or reduction on the main dwelling); or

(ii) people living in dwellings with annexes which are unoccupied provided they are using those annexes as part of their main residence.

A person is a relative of another if he or she:

(i) is the spouse or civil partner of that person, or

(ii) is that person's parent, child, grandparent, grandchild, brother, sister, uncle or aunt, nephew or niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew or great-niece, or

(iii) is that person's great-great-grandparent, great-great-grandchild, great-great-uncle, great-great-aunt, great-great-nephew or great-great-niece.

(a) a relationship by marriage or civil partnership shall be treated as a relationship by blood

(b) a relationship between two persons who are not married but are living together as a married couple shall be treated as a relationship by marriage and a relationship between two persons of the same sex living together as if they were civil partners shall be treated as a relationship by civil partnership; and

(c) the stepchild of a person shall be treated as that person's child;

(d) the child of the civil partner of a person shall be treated as that person's child.

If you would like to apply for this discount, please contact the Council for a form.

Empty Property Discounts and Premiums from 1 April 2013

Discount Class A and B: Properties that are furnished and are no one's sole or main residence, (unoccupied) - for example second homes - will no longer receive a 10% discount from 1 April 2013.

Discount Class C: Properties that become substantially unfurnished and unoccupied will have no charge for the first three months and will then revert to a full charge. The discount will apply for a maximum of three months even if the property is sold to someone else. A new owner will not receive a further three months discount, only the balance of the three months, providing it remains unoccupied and unfurnished.

A property that is unoccupied and unfurnished for over two years is classed as a Long Term Empty Property and will be subject to an additional premium on the basic full charge. This is in accordance with Section 11B of the Local Government Finance Act 1992, which gave councils the power to charge a premium in these circumstances.

With effect from 1 April 2013 the premium was 50% and from 1 April 2019 this was increased to 100%.

From 1^st April 2020 properties that are actively up for sale, and have been since they became empty, will not be charged the 100% premium. Evidence of this will be required.

In addition, from 1^st April 2020 properties that have been empty for a prolonged period and are then sold (on or after 1^st April 2020) will have the two-year period re-set so that the new owner is not subject to a 100% premium through no fault of their own. The new owner will then get a further two years (if the property remains unoccupied and unfurnished) before the premium will be charged.

A transfer of ownership due to the death of the previous owner will be treated the same as a sale.

A sale/transfer of ownership that appears to be contrived to take advantage of the empty two-year period re-set will be disregarded.

Discount Class D: This is a 100% discount for a maximum period of up to 12 months. To qualify for this discount the property must meet the same criteria that were required under the previous Class A exemption (which was abolished from 1 April 2013);

(i) requires or is undergoing major repair work to render it habitable, or

(ii) is undergoing structural alteration; or

(iii) has undergone major repair work to render it habitable, if less than six months have elapsed since the date on which the alteration was substantially completed and the dwelling has continuously remained vacant since that date.

Properties will only fall into this class for a maximum period of 12 months and must be substantially unfurnished and unoccupied for the full term.

Properties that have already been unoccupied and unfurnished for a period of 24 months cannot qualify for this discount. If this discount is granted while the property has been empty and unfurnished for less than 24 months, upon reaching 24 months it will then be classed as a Long Term Empty property subject to a premium as detailed above.

A Class D discount application form is available to print off, complete and return. This will help determine if the discount is applicable.

Exempt Properties

A property will normally be exempt from Council Tax if any of the circumstances listed below apply. The groups stated are in broad terms and within each of the classes a number of conditions may need to be met before the exemption is satisfied.

Class A: Class A was abolished on 1 April 2013.

Class B: An unoccupied dwelling owned by a charity is exempt for up to six months from the day it was last occupied providing it was last occupied in furtherance of the objects of the charity. The dwelling may be unfurnished or furnished (please advise if furnished or unfurnished at time of claim). On expiry of the exemption period the property will become liable for 100% of the charge. Properties that are unoccupied and unfurnished for over two years will be subject to a premium as detailed above.

Class C: Class C was abolished on 1 April 2013.

Class D: An unoccupied dwelling is exempt indefinitely if the former occupier is in prison (imprisonment for non-payment of Council Tax or a fine is excluded). The property may be either furnished or unfurnished.

Class E: An unoccupied property where the owner or tenant's sole or main residence, has permanently changed, to a hospital, care home, independent hospital or hostel, in which they are receiving care or treatment.

Class F: Property unoccupied since the former liable council tax payer has died, and the only person liable would be the deceased's personal representative. The exemption continues for up to six months after grant of probate or letters of administration. On expiry of the exemption period the property will become liable for 100% charge. Properties that are unoccupied and unfurnished for over two years will be subject to a premium as detailed above. Please note, if you are the sole beneficiary of a property, the Class F may not apply.

Class G: Unoccupied property exempt indefinitely if occupation prohibited by law.

Class H: Unoccupied property such as a vicarage if it is being held for occupation by a minister of religion from where he or she will perform the duties of their office.

Class I: Unoccupied property because the former resident is receiving care elsewhere.

Class J: Unoccupied property because the former resident is providing care elsewhere.

Class K: Unoccupied property if it was last occupied as the sole or main residence, of its sole owner, who is now a full time student for Council Tax purposes and is living elsewhere.

Class L: Unoccupied property where the mortgagee is in possession of the property (repossession).

Class M: Student Halls of Residence.

Class N: All occupants of a property are full time students for Council Tax purposes.

Class O: UK Armed Forces accommodation.

Class P: Visiting Forces accommodation.

Class Q: Property left empty by a bankrupt person.

Class R: Unoccupied caravan pitch or boat mooring.

Class S: Property solely occupied by persons under 18 years of age.

Class T: Unoccupied annexe that cannot be let separately from the main dwelling without a breach of planning control.

Class U: All occupants of a property are severely mentally impaired persons.

Class V: Main residence of a person with diplomatic, Commonwealth or Consular privilege.

Class W: Occupied annexe to an occupied property. Exemption applies if the annexe is one of at least two dwellings in a single property and occupied as sole and main residence by a dependant relative (65 years or over, or severely mentally impaired, or substantially or permanently disabled) of a person living in the other dwelling.

Reductions for Disabilities

If you or someone who lives with you needs an extra room (which could include an extra bathroom or kitchen), which is predominantly used (whether for providing therapy or otherwise) by a qualifying disabled resident, or there is space which is required for them to use their wheelchair indoors, you may be entitled to a reduced Council Tax bill.

Relief is given by charging tax as if your home were in the next lowest band. Band A dwellings are charged at 5/9 of a Band D dwelling.Your bill will show if you have been granted relief.

Change in Circumstances

If you think you may be entitled to a discount not shown on your bill, please contact the Council Tax helpline on 01789 260990.

If your bill indicates that a discount has been allowed, you must tell us of any change of circumstances that affects your entitlement. If you do not, you may have to pay a penalty of £70 in the first instance, and £280 for every time afterwards.

Council tax section 13A discretionary relief

The Council is aware of its duties and powers in accordance with section 13A of the Local Government Finance Act 1992 as amended by section 76 of the Local Government Act 2003. This policy sets out how the Council will use its powers and the criteria that must be satisfied.

Section 13A(1)(c) of the Local Government Finance Act 1992 empowers a billing local authority as follows:

1. Where a person is liable to pay Council Tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such extent as it thinks fit.
2. The power under subsection 1) above includes power to reduce an amount to nil.
3. The power under subsection 1) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.

Discretionary reduction scheme - hardship

When determining an application, consideration will be given to the following:

• Any application should be one of last resort and any entitlement to local council tax reduction, discounts or exemptions must have been explored prior to an application being made
• Whether advice about a debt relief order or involuntary arrangement has been sought
• There must be evidence of hardship or personal circumstance that justifies a reduction in Council Tax Liability
• Applications will only be granted in exceptional or unforeseen circumstances that threaten a taxpayer's ability to discharge their liability for council tax and may threaten their ability to stay in their home. For example, but not limited to; a flood or fire which means you are unable to live in the property or where a council taxpayer faces sudden financial hardship they could not have expected.
• In the case of a fire and flood we will initially consider an application under our major works or structural repairs policy.
• The Council Taxpayer must not have access to assets, any equity on owned property, excess income or savings that could be realised and used to pay Council Tax
• If the Council Tax account is in arrears, the Council must be satisfied that non-payment was not due to wilful refusal or culpable neglect to pay the Tax.
• The payment record history of the Council Taxpayer
• Relief will only be applicable to the Council Taxpayer's primary home, The Council will consider applications on both occupied and unoccupied properties as long as the property that is applying for the relief is the rate payers main home, main residence. For example, a ratepayers main home has been subject to fire or flood, and they have had to move to a temporary residence.
• Where a property is subject to an empy or second home premium we will accept applications under this scheme where a mandatory exception is not applicable and the premium is causing financial hardship to the Council Tax payer or where there are exceptional circumstances which means the owner is not able to reoccupy, let or sell the property.
• There is a financial implication to awarding discounts under S13A, as the Council has to fund the cost of all awards from its own resources. Therefore, awards must meet the underlying principle of offering value for money to Council Taxpayers within the District.
• Each application will be considered on its own merits and set of circumstances.

Awarding a section 13a relief

In deciding whether to make a Section 13A award, we will have regard to the applicant's circumstances. In order to do this, each applicant may be asked to supply reasonable supporting evidence. This may include, but is not limited to:

• Income & expenditure statements, including details of any savings or capital
• Bank statements
• Utility and household bills
• Medical evidence
• Sources of credit such as credit cards, loan arrangements and overdraft facilities.

Amount of relief

The amount of relief to be awarded will be at the Council's discretion, and will take into consideration the amount of debt and the extent to which the guidelines are met.

In the case of an empty or second property premium charge the amount of relief will be capped at the amount of the premium charge applicable. This would in effect remove the premium charge for a set amount of time leaving 100% charge payable and will be reviewed on an ongoing basis.

Award period

The relief will only be granted to a maximum of the end of the tax period to which it is claimed, and will not automatically continue to reduce a futures year's liability. The relief is intended as short-term assistance only and should not be considered a way of reducing the council tax long term.

All awards will be made by crediting the award value to the council tax account to which it applies. If this credit results in a refund being due, the Council will consider these in the usual manner.

Further Information

For further information, please contact Revenues:

• Email: revenues@stratford-dc.gov.uk
• Telephone: 01789 260990
• Fax: 01789 260969