Council Tax Reductions, Exemptions and Discounts

Reductions

Reductions For The Disabled

A disabled person is defined as a person who is substantially and permanently disabled whether by illness, injury, congenital deformity or otherwise. They must live in the property but do not have to be over the age of 18. In order to qualify there must be:

• a room, other than a bathroom or kitchen, which is used by and required for meeting the needs of a disabled person.
• or an additional bathroom or kitchen which is used by and required for meeting the needs of a disabled person.
• or sufficient floor space to permit the use of a wheelchair within the property which is required for meeting the needs of a disabled person.

If you qualify for help under this scheme your tax bill will be reduced by one property band. For example, if your property is in Band D your tax bill will be based on Band C. If the property is in Band A, you will be given a reduction of 4/9th of the Band D charge. If your property has already been placed in a lower band, this will be indicated on your bill.  Please complete our Disablement Reduction form and return it to us.

For further information please contact us.

Exemptions

Some properties; both occupied and unoccupied are exempt from Council Tax.  We must take steps to ensure exemptions remain up to date and relevant.

For the full list of the current exemption categories please use this link.  Council Tax Exemption codes and Classes

Property Discounts

Long term empty properties and second homes are entitled to a discount of 10% or more.

Long Term Empty Properties

Long-term empty properties, for Council Tax purposes, are properties that are unoccupied and substantially unfurnished.  These properties will be exempt from Council Tax for the first 6 months that they are empty and unoccupied (or for the first 12 months where they require major repairs/structural alteration).  After this time a 90% Council Tax charge becomes payable.

Second Homes

Second homes, for council Tax purposes, are properties, which are furnished, but are no-one's sole or main residence.  A 90% Council Tax charge is payable for these properties.  Properties that are caravans, boats or some job related properties may only be charged 50%.

Single Person Discount

Single person discount is calculated at 25% of your Council Tax charge, and is granted before any entitlement to Council Tax Benefit is assessed. If you are the only person aged over 18 who lives in your property you are entitled to receive a discount.  All you need to do is notify the Revenues Team.  Contact us.

Other Discounts

Certain people are ignored or 'discounted' when deciding how many people are solely or mainly resident in a property:

Severely mentally Impaired (SMI)

Student or student nurse

School and college leavers

Apprentices

Youth Trainees

People in prison and other forms of detention

Carers

Hospital patients

People in care homes and hostels

Members of international head quarters and defence organisations

Members of visiting forces

Members of religious communities

Residents in hostel and night shelters for homeless people

Where there is any change in circumstances affecting your entitlement to a reduction, exemption or discount you have a legal duty to tell us within 21 days of the change.

For further information regarding these discounts please Contact us.

Council Tax Benefit

If you are on a low income, whether you are working or not, and have a Council Tax liability, you may be entitled to Council Tax Benefit to reduce the charge.  Council Tax Benefit entitlement is always paid directly to your Council Tax account.