Also in this section
- Council Tax
- Completion Notices
- Council Tax Bandings
- Discounts and Exemptions
- Apprentices and Youth Training Trainees
- Carers and Care Workers Discount
- Disability Reductions
- Job Related Accommodation
- Severe Mental Impairment Discount
- Help and Advice for Council Tax Debt
- Holiday Cottages and Self Catering Units
- Moving Home? Let Us Know
- Payment Options
- Scams (Council Tax)
- Single Occupier Discount
- Sole or Main Residence
- Who is Liable to Pay Council Tax
Discounts and Exemptions
If you are the only person over 18 living in your home as your sole or main residence, 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 who 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.
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) for 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;
(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, greatnephew 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.
Empty Property Discounts and Premiums from 1 April 2013
Discount Class A and B: Properties that are furnished and are no ones 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 which have been such for a continuous period of less than 3 months will have no charge for the first 3 months and will then revert to a full charge.
Properties that are unoccupied and unfurnished for over 2 years will be subject to a 150% charge.
Discount Class D: To qualify for this discount the property must meet the same criteria that was required under the previous Class A exemption (which was abolished from 1st 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 150% charge.
A Discount Class D form is available to print off, complete and return. This will help determine if the discount is applicable.
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: Class A was abolished on 1 April 2013.
Class B: Unoccupied dwelling owned by a charity is exempt for up to 6 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 a Long Term Empty property liable for 100% of the charge. Properties that are unoccupied and unfurnished for over 2 years will be subject to a 150% charge
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: Unoccupied property where the former resident is receiving care in hospital or a care home.
Class F: Unoccupied property where 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 a Long Term Empty property and will then be liable for 100% charge. Properties that are unoccupied and unfurnished for over 2 years will be subject to a 150% charge.
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 dependent relative (65 years or over or severly mentally impaired or substantially or permanently disabled) of a person living in the other dwelling.
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 £70 in the first instance, and £280 for every time afterwards.
For further information please contact the ICT and Revenues Division on 01789 260990 or by email at firstname.lastname@example.org or by fax on 01789 260969.