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If you are the only person over 18 living in your home you are entitled to a 25% 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 may be disregarded include: students; 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.
If you think you may be entitled to a discount which is 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 which affects your entitlement. If you do not you may have to pay a penalty of £50 in the first instance, and £200 for every time afterwards.
A property will normally be exempt from council tax if any of the following 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 Unfurnished unoccupied properties that have just been built or existing properties requiring or undergoing major repairs. This exemption applies for a maximum of 12 months only. On expiry of the exemption period the property will become a Long Term Empty property and will then be liable for 100% charge.
Class B Unoccupied dwelling owned by a charity is exempt for up to 6 months from the day it was last occupied. 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 a Long Term Empty property liable for 90% of the full charge if furnished, or 100% charge if unfurnished.
Class C Unoccupied and substantially unfurnished. This exemption applies for up to six months. On expiry of the exemption period the property will become a Long Term Empty property and will then be liable for 100% charge.
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 Unoccupied property where the former resident is receiving care in hospital or a care home.
Class F Unoccupied property where the former resident 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 a Long Term Empty property and will then be liable for 100% charge if unfurnished, or 90% charge if furnished.
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 Students' 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 severly mentally impaired or substantially or permanently disabled) of a person living in the other dwelling.
If your bill indicates that a exemption has been allowed, you must tell us of any change of circumstances which affects your entitlement. If you do not you may have to pay a penalty of £50 in the first instance, and £200 for every time afterwards.
If you require any further information, please contact the Council Tax helpline on 01789 260990
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