Discounts
A discount of 25% is available for properties occupied by one Liable person aged 18 or over. The discount is 50% where the property is not a liable person's sole or main residence. In assessing residency, certain categories of residents are disregarded.
The following may qualify for a Council Tax discount :
- students, student nurses and apprentices
- long term patients in a hospital or a hostel
- persons in detention
- severely mentally impaired persons and certain care workers
- single occupancy dwellings
Remember: If you are granted a discount and the circumstances that led to that discount alter, you must advise the Council.
Disabled Person's Relief
A Council Tax reduction may be possible if any resident is disabled. The reduction takes the form of a drop in valuation band from, for example, 'C' to 'B'.
From 1st April 2000, people living in a Band 'A' property may also be eligible to qualify for a reduction in their council tax. The reduction for Band 'A' properties will be approximately 17% of the council tax charge. If you think you may qualify please contact your local council tax office.
Exemptions and Empty Dwellings
Dwellings are exempt from Council Tax where:
- all the occupants are students
- all the occupants are under 18
- all the occupants are under 20 and are school or college leavers
- they are reserved by the Government for members of the armed forces
- all the occupants are severely mentally impaired
Unoccupied dwellings may qualify to be treated as exempt where they:
- have recently been built, are under reconstruction, are uninhabitable or awaiting demolition
- were last occupied by persons disregarded for discount purposes
- are unfurnished (up to six months)
- are empty due to death of occupant
- are repossessed or vested in a trustee in bankruptcy
- are hard to let because they are part of a larger property
- were last used in connection with agriculture
- are being held for use by a minister of religion
If you consider that your property falls into one of the above categories, please contact the council tax office for an application form.