Council Tax: Changes affecting second homes and empty properties From 1st April 2013.
Single person discount
A full Council Tax bill assumes that there are two or more adults, aged 18 years or above living in a dwelling. If you are the only adult (a person aged 18 or over) resident in a property, you are entitled to a 25% discount
A full Council Tax bill assumes that there are two or more adults, aged 18 years or above living in a dwelling. If you are the only adult, you will be entitled to a 25% discount.
This discount may only be applied at a property that is the sole, or main, residence of one person. If you have only one address, that is your sole residence. If you have more than one address, please contact the council so that we may determine your main residence for Council Tax purposes and decide if discount may be applied.
To apply for this discount, please complete the form ‘Council Tax Discount – Single Occupier’ or alternatively please call 0345 0344569 or email firstname.lastname@example.org.
Single person discount is an entitlement that the councils are keen to ensure is claimed by taxpayers who are genuinely entitled, especially in these trying economic times. However, taxpayers who claim the discount improperly place an unnecessary burden on other residents. The council may contact recipients of discount to ensure that only those people who are entitled to the discount receive it. You must advise the council if there is a change of circumstances and you are no longer entitled to discount.
Disregarded persons discount
Council Tax is calculated on the assumption that two adults reside at a property. However certain people can be disregarded which may result in a 25% or even 50% discount being granted.
If you think a disregard discount should be applied to your bill please complete the form ‘Council Tax Discount – Disregarded Persons’ or alternatively please call 0345 0344569 or email email@example.com
To qualify for discount, specific criteria must be met. If you make an application to be considered for discount, the council will require further information from you.
Persons who fall into the following groups may be disregarded for Council Tax purposes:
- persons aged 18-19 in respect of whom Child Benefit is payable
- persons under 20 who have recently left school / college will be disregarded until 31 October following the summer exams
- full time students.
1) Persons aged under 20 undertaking a course for more than 3 months with a minimum 12 hours tuition/study per week. The course should be no higher than ‘A’ level.
2) Persons undertaking a course of at least one academic or calendar year with a Prescribed Educational Establishment. The course should consist of a minimum 24 weeks term time and 21 hours of study/tuition per week.
3) Foreign language assistants.
Please note: Students must supply a certificate of student status, obtainable from their college which confirms their date of birth, course dates and whether it is full time. Premises wholly occupied by full time students will be exempt (Class N Exemption).
- Apprentices must be learning a trade and studying towards a recognised qualification. Salary must be £195.00pw maximum
- Persons detained in a prison, hospital or any other place by a court (includes if out on temporary release). If a property is left empty due to detention, it will be exempt (Class D Exemption). Prisoners do not qualify if imprisoned due to non-payment of Council Tax
- Severely Mentally Impaired - persons who have a severe impairment of intelligence and social functioning, however caused. Must be in receipt of at least one of certain prescribed benefits and the application form must be signed by his/her doctor. Premises where all occupiers are SMI may be exempt from Council Tax (Class U Exemption)
- Persons resident in a hospital - the person must have moved out of the property permanently. If the person who has moved out to live in a hospital was the sole occupier, the empty property will be exempt if that person is still liable for the council tax (Exemption Class E)
- Persons resident in Care Homes or Hostels – the person must have moved out of the property permanently. This will include persons in a home due to illness, mental disorder or alcohol/drug abuse. If the person who has moved out to a care home was the sole occupier, the empty property will be exempt if that person is still liable for the council tax (Exemption Class E)
- Residents in hostels for homeless people where the majority of facilities are communal
1) must be providing care on behalf of a local authority or charity
2) must be employed by the person receiving care and have been introduced by a charitable body or
3) must be caring for someone in receipt of certain benefits.
In respect of 1) and 2) above the carer must be employed for at least 24 hours per week, be resident in premises provided by their employer, and earn no more than £44.00pw.
In respect of 3) the carer must be resident within the same dwelling as the person they are providing care for, provide care for at least 35 hours per week, and the person must not be the spouse or partner of the person receiving care or the parent of the person receiving care if a child aged under 18 years. The person receiving care must be in receipt of any of the following benefits:
Attendance Allowance (lower or higher rate), the care component of Disability Living Allowance (highest or middle rate), standard or enhanced rate of the daily living component of the Personal Independence Payment (PIP), an Increase in the rate of Disablement Pension, an increase in constant Attendance Allowance, an Armed Forces independence payment
- members of Religious Communities i.e. nuns, must have no income or capital of their own and be dependent on the Community
- members of International HQ & Defence Organisations member, or dependant, will be disregarded or exempt if sole occupy er/s
- members of Visiting Forces members and their dependants are disregarded when they are neither British citizens nor usually resident in the UK.
Council Tax Exemption
In certain circumstances a property will be exempt from Council Tax. If you think you are entitled to an exemption please contact the council.
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