Discounts that reduce your council tax
There are various ways in which you can reduce your council tax bill. Your bill will tell you of any reduction you have already been given. You must inform us of any change in your circumstances that might affect your entitlement to any council tax reduction. Please read these notes and if you think you may be entitled to any reduction, download an application form or phone 0345 302 2312 to be sent one. The application form tells you what information we will need to see if you qualify for a discount. We may also need to visit for confirmation, so please provide a contact email address or phone number so we can make an appointment.
Discounts
You can get 25 per cent off your bill if your property is only occupied by one adult aged 18 or over. Also, some people do not have to pay council tax if they meet certain conditions and then the following discounts may apply:
- a 25 per cent discount may apply if all but one of the people who live in a property do not have to pay council tax
- a 50 per cent discount may apply if all the occupiers do not have to pay council tax.
Examples of people disregarded from council tax are:
- people aged over 18 who have child benefit paid for them;
- some school or college leavers aged under 20;
- students, student nurses and foreign language assistants;
- apprentices;
- people on youth training schemes;
- severely mentally impaired people;
- long-term residents of hospitals, residential care homes or nursing homes;
- volunteer care workers;
- people providing care for someone they live with;
- members of religious communities;
- members of international headquarters, defence organisations and visiting forces;
- people who are in prison or detention (except for non-payment of fines or local taxes); and
- people staying in hostels or night shelters.
Empty property discounts
If your property is no one’s main home certain discounts can apply. A property will count as someone’s main home if they live there for the majority of the time and most of their possessions are kept there. At present, these discounts may not apply if your main home is not in England or Wales.
You can get 10 per cent off your bill if your property is your second home, or it is furnished and unoccupied after you or your tenants have moved out.
You can get 50 per cent off your bill if:
- you live elsewhere and your main home is provided by your employer as part of your job;
- if you are a member of HM Services living elsewhere in job- related accommodation provided by the Ministry of Defence (MoD);
- if you are a member of the clergy living elsewhere in job related accommodation provided by the church; or
- or if the property is a caravan pitch or boat mooring.
There is no discount for unfurnished empty properties. Such properties may be exempt from council tax for up to six months but after that time, there is now no discount.
If your property has previously been exempt, when that exemption ends you will have to start paying the full charge.
If you believe you qualify for a discount read the information on reducing your bill booklet for more information and then complete the reducing your bill - application form.
Alternatively telephone 0345 302 2312 for further information and to request an application form
Disabled relief
A reduction can apply if there is a person living in your property who is permanently physically disabled - this applies to any adult or child, including the person responsible for council tax.
To qualify there must be a room, extra bathroom or kitchen, or extra space to meet the needs of the disabled person, or there must be sufficient space for the use of a wheelchair. Disabled relief reduces the charge to the same as the next band below. For example, properties in D are charged as if they were in band C. The reduction for properties in the lowest band A is the same as that given from band B to A, although this only applies from 1 April 2000 onwards.
If you believe you qualify for disabled relief read the information on reducing your bill booklet for more information and then complete the reducing your bill - application form.
Alternatively phone 0345 302 2312 for further information and to request an application form
Council tax benefit
If you receive low earnings or get income support, jobseeker's allowance, a pension or other state benefit, you may claim council tax benefit, which could cover your entire bill. The benefit is means-tested, and is based on how much money you receive, how much savings or capital you have and your family circumstances.
Council tax benefit is not given automatically - you must make a claim.
To apply call the council tax benefit line on 0345 302 2312.
See the 'Help with your council tax' page for more information
You can find more information on council tax benefit on the Department for Work and Pensions council tax benefit webpage.
Exemptions
If your property qualifies as exempt from council tax, you will receive an exemption notice telling you the reason for the exemption and the assumed period that the exemption applies for. A property may be exempt from council tax, usually if it is unoccupied, but also in some cases where all the occupiers are disregarded. Properties that are exempt from council tax fall into one or other of the following classes:
Class details
A - The property is unoccupied, substantially unfurnished, and either uninhabitable or undergoing major structural repairs. Exempt for up to 12 months.
B - The property is unoccupied and owned by a charity. Exempt for up to six months.
C - The property is unoccupied and substantially unfurnished. Exempt for up to six months.
D - The property is unoccupied because the person responsible for Council Tax is in prison (except for non-payment of fines or local taxes).
E - The property is unoccupied because the person responsible for Council Tax is now living in a hospital, residential care home or nursing home.
F - The property is unoccupied following the death of the person responsible for the Council Tax. Exemption continues for up to six months after probate or letters of administration, relating to the death are granted.
G - An empty property where occupation is prevented by law.
H - An unoccupied property being held for a minister of religion.
I - The property is unoccupied because the person responsible for Council Tax is living elsewhere to receive care.
J - The property is unoccupied because the person responsible for Council Tax is living elsewhere to provide care.
K - The property is unoccupied because the person responsible for Council Tax is a student living elsewhere to study.
L - An unoccupied property repossessed by a mortgage lender.
M - The property is a students hall of residence.
N - The property is only lived in by full-time students.
O - The property is only lived in by UK armed forces.
P - The property is only lived in by visiting service personnel.
Q - The property is left unoccupied by a trustee in bankruptcy.
R - The property is an empty caravan pitch or boat mooring.
S - The property is only lived in by people aged under 18. This applies from 1 April 1995 onwards.
T - The property is an unoccupied annexe of another property that may not be let or occupied separately due to planning restrictions. This applies from 1 April 1995 onwards.
U - The property is only lived in by severely mentally impaired people. This applies from 1 April 1995 onwards. From 1 April 2000 onwards, this exemption class also applies to properties occupied both by severely mentally impaired people and full-time students.
V - The property is lived in by at least one foreign diplomat or specified member of an international organisation. This applies from 1 April 1997 onwards.
W - The property is an occupied annexe of another property (sometimes known as a 'granny annexe') and is used by a dependent relative of the person responsible for Council Tax. This applies from 1 April 1997 onwards.
Alternatively phone 0345 302 2312 for further information and to request an application form.