The amount of council tax payable for a dwelling will be discounted under certain circumstances.
Certain persons will be disregarded for discount purposes. These are:-
- persons in detention
- the severely mentally impaired
- 18 year olds in respect of whom child benefit is still payable
- students, foreign students (and dependant spouses), student nurses, apprentices or youth training trainees
- long term hospital patients and patients in residential or nursing homes
- care worker / personal carer
- residents of certain night shelters and hostels
- diplomats and their spouses (provided that the spouse is not a British Citizen)
- persons of other descriptions currently prescribed as members of religious communities or certain international or defence headquarters; recent school leavers and those attaining 18 years
An unfurnished and unoccupied property will pay no Council Tax for the first six months. After six months (if the property is not exempt) a discount of 50% will apply unless the billing authority decides otherwise.
This Council has decided from 1 April 2007 NOT to allow the 50% discount for unfurnished and unoccupied properties that have been unfurnished and unoccupied for over six months. The decision NOT to allow a discount will also apply to a property that has been unoccupied for 12 months or more which is undergoing or requires structural alteration or major repair to make it habitable and also to an unfurnished and unoccupied property where 12 months or more has elapsed since probate or letters of administration have been granted.
The Council will continue with its decision NOT to award a discount for unoccupied properties that are:-
- second or holiday homes
- properties that are furnished and unoccupied
- an unoccupied property having a restriction on occupancy by law for a period of at least 28 consecutive days in any 12 month period.
The Council can also determine or vary discounts and exemptions to take account of local problems such as flooding and natural disasters and also to reflect the needs of the community. The Council has not determined specific classes for this purpose but cases can be considered on an individual basis.
If you believe you may qualify for a council tax exemption, discount, transitional arrangement or disability relief, please contact the finance department by following the contact details on this page.
What are the council tax dwelling exemptions?
Most dwellings will be subject to the Council Tax. But some will be exempt and there will be no Council Tax payable.
These properties include:-
- those occupied by students, a student’s spouse or dependent not being a British Citizen and cannot work in the UK;
- halls of residence for students;
- those owned by the Secretary of State for Defence;
- those where one of the liable persons is a member or dependent on a member of a Visiting Force or a Diplomat;
- those solely occupied by people under 18;
- those solely occupied by people who are severely mentally impaired;
- an annexe or similar self contained part of a property which is occupied by a prescribed or disabled relative of the residents living in the rest of the property
and empty properties:-
- that are undergoing or require structural alteration or major repair (exempt for 12 months from date of being uninhabitable)
- that are owned by a charity (exempt for 6 months)
- that are substantially unfurnished (exempt for 6 months)
- that are left empty by someone who has gone into prison, hospital, hostel, nursing or residential home or another dwelling to obtain personal care
- that are left by someone to provide personal care to others at another dwelling
- that are prohibited by law from being occupied
- where somebody who has died and less than 6 months has elapsed since probate or letter of administration have been granted
- that are waiting to be occupied by a Minister of Religion
- owned by students that were last occupied by them as their sole or main residence
- that were repossessed by mortgagees
- where the liable person is a Trustee in bankruptcy
- that are pitches/moorings not occupied by a caravan or boat
- which form a part of another dwelling, e.g. granny annexes and cannot be let separately