Council Tax
Discounts and Exemptions
Am I entitled to a discount?
Council Tax is made up of a property element and a personal element. The personal element is based on at least two persons aged over 18 being resident in a property.
A 25% discount may be claimed if there is only one person over the age of 18 living in a property.
For billing purposes we do not count some people. These are:-
- persons under 18 years of age
- persons over 18 years of age in respect to whom child benefit is still payable
- students
- student nurses
- apprentices on a low wage
- persons detained in prison
- the severely mentally impaired
- long term hospital patients
- persons in residential care or nursing homes
- certain carers and care workers
- members of religious communities who have no income
- members of International Headquarters or defence organisations
- certain school leavers under 20 years of age
- persons of no fixed abode resident in hostels
- members of certain international organisations such as NATO
If all of the people living in a property fall into one or more of the above categories then a 50% discount may be claimed.
( Application forms for Council Tax discounts )
I own a house which is no-ones main residence, can I claim a discount?
A 10% discount will be granted on properties which are second homes or long term empty dwellings.
A 50% discount may be claimed in some circumstances. These are:-
- purpose built holiday homes not allowed or unfit to be used for human habitation throughout the whole year
- a dwelling owned or tenanted by a person required to live elsewhere to meet the requirements of their own, or their spouse’s employment and who is not a director of the company providing the dwelling
- a job related dwelling occupied by a person who is the owner or a tenant of a dwelling elsewhere which is their sole or main residence
- a dwelling undergoing major repairs or reconstruction for the 6 month period from the date of purchase by the liable person
( Application forms for Council Tax discounts )
A disabled person lives in my house, can I get a reduction in Council Tax?
Where a property is the sole or main residence of at least one disabled person, the liable person may qualify for a reduction provided one of the following conditions is satisfied:-
- a room has been provided to cater for the disabled person's specific needs
- a second bathroom or second kitchen has been provided for use by the disabled person
- where sufficient floor space has been provided to permit the use of a wheelchair within the property and that a wheelchair is being used.
The valuation band we use to work out the council tax will be one band lower than the normal property band.
( Application forms for Council Tax discounts )
What properties are exempt from Council Tax?
There are categories of property which are exempt from Council Tax. These are:-
- Unoccupied and unfurnished properties (maximum exemption of 6 months from the date the property became unfurnished)
- Unoccupied new properties (maximum exemption of 6 months from the date the property was completed)
- Unoccupied property where the householder is in hospital, a nursing home, or in residential care on a long term basis, or providing care, or is in prison
- Unoccupied property which is undergoing major repair work or structural alteration (up to a maximum of 12 months from last occupation date)
- Unoccupied property previously only occupied by students (a maximum of 4 months exemption – to cover the period from the end of one academic year and the start of the next)
- Unoccupied Agricultural Dwellings
- Unoccupied property where the liable person is a student
- Unoccupied property which is owned by a Housing Body and is kept with a view to being demolished
- Unoccupied property held by a Registered Charity (maximum 6 months exemption).
- Unoccupied property repossessed by a bank/building society
- Unoccupied property where the liable person has died and no grant of confirmation has been made. (and for up to 6 months after grant of confirmation has been made)
- Unoccupied property available for occupation by a Minister of Religion
- Unoccupied property where occupation is prohibited by law
- Property where liability falls to be met solely by a trustee in bankruptcy
- Property occupied only by persons who are severely mentally impaired and in receipt of qualifying benefits.
- Property occupied only by students
- Property occupied only by persons under 18 years of age.
- Property held by Housing Association as a trial flat
- Ministry of Defence armed forces accommodation
( Application forms for Council Tax exemptions )
