Reducing your Council Tax – (Discounts and Exemptions)

There are various ways in which you can reduce your Council Tax bill. Your bill will tell you of any reduction or exemption you have already been given. You must inform the council of any change in your circumstances that might affect your entitlement.
If you think you may be entitled to any reduction or an exemption please telephone 01983 823901 for further information and to request an application form.


Discounts

If your property is no-one's main home certain discounts can apply. A property will count as someone’s main home if it is furnished and it is the only property owned, however if you are contracted to live elsewhere then a reduction may apply.

  • You can get 10% off your bill if your property is your second home, or it is furnished and unoccupied after you or your tenants have moved out.

  • You can get 50% off your bill if the property is a caravan pitch or boat mooring. You must send us: the full address of your main home and a copy of the latest council tax bill for your main home. If you are applying for the 50% discount because you live elsewhere for work, you must also send us full details of where and for whom you work. If the property is a caravan pitch or boat mooring, we will need to visit for confirmation. Please provide a contact number so we can make an appointment to visit.

  • There is a change to the charge levied on unfurnished empty properties. Previously if the property remained empty for more than 6 months you could claim a 50% discount. From 1 April 2004 this no longer applies. If your property has previously been exempt, when that exemption ends you will have to start paying the full charge. There is now no discount awarded.

If you do not permanently live in the UK, or have moved abroad, you may not qualify for a discount, as the empty property may count as your main home in the UK.

If the property is furnished and unoccupied after your tenants have moved out, please confirm the date they vacated and give any new address you may have for them.

If you are a company, you must tell us your company name and registered address. There is no discount if the property is unoccupied and unfurnished; however you could qualify for a period of exemption from Council Tax.

  • A 25 per cent discount applies if a property is only occupied by one adult aged 18 or over.
Some people are disregarded from Council Tax if they meet certain conditions and the following discounts may apply:

  • A 25 per cent discount may apply if all but one of the occupiers of a property are disregarded
  • A 50 per cent discount may apply if all the occupiers are disregarded.
Examples of people disregarded from Council Tax are:
  • people aged over 18 who have child benefit paid for them
  • some school or college leavers aged under 20
  • students, student nurses and foreign language assistants
  • apprentices
  • people on youth training schemes
  • severely mentally impaired people
  • long-term residents of hospitals, residential care homes or nursing homes
  • volunteer care workers
  • people providing care for someone they live with
  • members of religious communities
  • members of international headquarters, defense organisations and visiting forces
  • people who are in prison or detention (except for non-payment of fines or local taxes)
  • people staying in hostels or night shelters.

For further information and to request an application form telephone 01983 823901.

Section 13A of the Local Government Finance Act 1992, inserted by section 76 of the Local Government Act 2003

This gave councils new powers to create their own discounts and exemptions, including powers to grant relief on a case by case basis of between 1% & 100%. Any discount given has to be met by the council.
The Council has the power to agree discounts but is not obliged to do so as Council Tax is a tax related to property and not directly to the provision of any specific services. It is not appropriate therefore, to relate the cessation, reduction or non provision of any specific services or facilities to the payment of Council Tax.
Any specific application for discount is referred to the Cabinet Member for the resources, under their delegated authority, and decision is made on the merits of the case.

Exemptions

If your property qualifies as exempt from Council Tax, you will receive an exemption notice telling you the reason for the exemption and the assumed period that the exemption applies for. A property may be exempt from council tax, usually if it is unoccupied, but also in some cases where all the occupiers are disregarded. Properties that are exempt from Council Tax fall into one or other of the following classes:

Class details

A The property is unoccupied, substantially unfurnished, and either uninhabitable or undergoing major structural repairs. Exempt for up to 12 months.
B The property is unoccupied and owned by a charity. Exempt for up to six months.
C The property is unoccupied and substantially unfurnished. Exempt for up to six months.
D The property is unoccupied because the person responsible for Council Tax is in prison (except for non-payment of fines or local taxes).
E The property is unoccupied because the person responsible for Council Tax is now living in a hospital, residential care home or nursing home.
F The property is unoccupied following the death of the person responsible for the council tax. Exemption continues for up to six months after probate or letters of administration are granted.
G An empty property where occupation is prohibited by law.
H An unoccupied property being held for a minister of religion.
I The property is unoccupied because the person responsible for Council Tax is living elsewhere to receive care.
J The property is unoccupied because the person responsible for Council Tax is living elsewhere to provide care.
K The property is unoccupied because the person responsible for Council Tax is a student living elsewhere to study.
L An unoccupied property repossessed by a mortgage lender.
M The property is a student's hall of residence.
N The property is only lived in by full-time students.
O The property is only lived in by UK armed forces.
P The property is only lived in by visiting service personnel.
Q The property is left unoccupied by a trustee in bankruptcy.
R The property is an empty caravan pitch or boat mooring.
S The property is only lived in by people aged under 18. This applies from 1 April 1995 onwards.
T The property is an unoccupied annexe of another property that may not be let or occupied separately due to planning restrictions. This applies from 1 April 1995 onwards.
U The property is only lived in by severely mentally impaired people. This applies from 1 April 1995 onwards. From 1 April 2000 onwards, this exemption class also applies to properties occupied both by severely mentally impaired people and full-time students.
V The property is lived in by at least one foreign diplomat or specified member of an international organisation. This applies from 1 April 1997 onwards.
W The property is an occupied annexe of another property and is used by a dependent relative of the person responsible for Council Tax, sometimes known as a 'granny annexe'. This applies from 1 April 1997 onwards.

For further information and advice contact the Council Tax office, telephone 01983 823901.



Page last updated on: 04/03/2010