Eligibility for council tax discount
- If you live alone a single person discount of 25% will apply
- If you live with another adult (not a partner) who is in receipt of a low income a second adult rebate of up to 25% may apply.
- If you own an empty property a 50% discount may apply.
- If the empty property is unfurnished a full exemption may apply
From 1 April 2004 the discount allowed on a property that is no-one's sole or main residence, but is furnished, will receive a ten per cent reduction in council tax.
If you live with adults who fall into one of these categories:
Student, in receipt of child benefit, prisoner, YTS, carer, nursing home or religious community, registered severely mentally impaired, diplomat, a member of an international headquarters or defence organisation, a non-British spouse of a student
These adults will be disregarded and a discount of 25% may apply. If all residents fall into one of these categories a discount of 50% may apply. In certain circumstances a full exemption will apply.
If you live alone and fall into one of these categories:
- resident in a halls of residence
- full time student
- accommodation provided for UK forces
- a member of a visiting force
- under the age of 18
- severely mentally impaired
- have diplomatic immunity or resident in an annexe, e.g. granny flat.
A full exemption may apply. If any other adult(s) resident fall into the same category a full exemption may still apply.
If the property has been adapted to meet the needs of a disabled resident, it is possible to reduce liability by one band. With effect from April 2000 this also applies to Band A properties which will reduce by one ninth of the Band A charge. Are you or your partner in receipt of a low income? If yes, you may be eligible to claim council tax benefit.
Council tax for an empty property
Are you liable for council tax but not a resident because of one of the following reasons?
Imprisonment, moved to receive care or moved to provide care leaving the property empty. If yes, a full exemption may apply.
If the property is unoccupied is it: owned by a charity, left empty following death of resident, against the law to occupy, held vacant for a Minister of Religion, owned by a student, repossessed, owned by a bankrupt, a caravan pitch or boat mooring, an annexe e.g. granny flat, uninhabitable, undergoing major repairs or a new property. If yes, a full exemption may apply. In some cases conditions apply e.g. restricted period of exemption, only applicable to owner-occupier.
Where you are required to provide information to the Council and fail to do so or knowingly provide information which is inaccurate, a penalty of £70 may be imposed. Continued failure to provide the Council with accurate information may result in a further penalty of £280 being imposed on each occasion. Deliberately providing false information to obtain a financial benefit can lead to prosecution.