Council Tax

There are several ways in which your council tax liability can be reduced if certain criteria are met:

Council Tax Benefit

The Government introduced a statutory Council Tax Benefit Scheme upon the introduction of the Council Tax regime. In the main, the scheme is provided for in the Council Tax Benefit (General) Regulations 1992 and closely follows the provisions of the Housing Benefit regulations. An application form and further information can be obtained from:

If you have difficulty paying your account, or you think you may be entitled to Council Tax Benefit, you are advised to seek further information and an application form from the Benefits Manager.

PAYMENT SHOULD NOT BE DELAYED WHILST APPLICATIONS ARE BEING CONSIDERED AND TAXPAYERS ARE ADVISED NOT TO DELAY THEIR APPLICATION AS LOSS OF BENEFIT MAY RESULT.

Eligibility:

Any person who is liable to pay Council Tax in respect of a Chargeable Dwelling in which they are resident listed above (with certain exceptions) is eligible to apply for the main scheme benefit.

Main Benefit:

The Council Tax Benefit scheme gives benefit to those resident listed above. in a chargeable dwelling and liable for the council tax. They should be on a low income with capital below a prescribed level (the capital level is currently 16,000 per claim), OR in receipt of income support or an income-based jobseekers allowance.

Second Adult Rebate

This is an alternative rebate, payable where a liable person is not entitled to Main Benefit but other persons sharing the dwelling, and who are members of the same household but who are not liable to pay the council tax, are either in receipt of income support or an income-based jobseekers allowance.

The Main Scheme:

Benefit of up to 100% of the Council Tax liability is possible, depending upon the person's income level and "need". Need is measured by reference to "Applicable Amounts" and these consist of a range personal allowances and status related premiums that are laid down in the regulations and which are subject to change each year. Details of the calculations relating to these amounts will be given following receipt and calculation of any application received.
The level of income is calculated by reference to actual income and income that is assumed to be received from capital. An assumed income of 1 per week for every 250 (or part 250) of capital in excess of 3,000 or 6,000 (depending on the age of the claimant or partner). If the capital exceeds £16,000, there is no entitlement to Council Tax Benefit.

Council Tax Disabled Persons Relief

Where a dwelling has one of the facilities listed below that are required for meeting the needs of a person who is disabled and has their sole or main place of residence at the property, the Council Taxpayer may be entitled to relief.

Facility:

A room, other than a bathroom or lavatory, which is predominately used by and required for meeting the needs of a disabled person; or
A second bathroom or kitchen; or
Sufficient floor space to permit the use of a wheelchair

Amount of Relief:

The amount of relief is equal to the difference between the Council Tax Band the property is in and the Council Tax Band of the property above it in the list shown in the Council Tax Bands section. E.g. if the property is in Band G, you will pay the charge applicable to Band F. If the property is in Band A, you will be given a reduction of 1/9th of Band D.

Council Tax Discounts

A 25% discount is available when only one person over the age of 18 has their sole or main home at the dwelling.
A 50% discount is available when no one over the age of 18 has their main home in the dwelling.
A 50% discount is available for some property that does not have anyone living in it as their sole or main residence. Details of changes from 1 April 2004 are listed below. Also, certain types of unoccupied property are exempt from Council Tax, either for a limited period (e.g. 6 months) or indefinitely.

From 1 April 2004, changes have been made to the discount applicable to properties that are regarded as being empty for a long time or as second homes. The discount applicable to properties that are regarded as being a second home is reduced to 10% and 90% of the full charge is payable. The discount applicable to properties that are regarded as being empty for a long time is reduced to 0% and the full charge on such properties is now payable.

Certain groups of persons will not be taken into account when assessing the number of adults living in the dwelling. If you feel that someone living in your home meets one of the following criteria, please let us know via the contact us form.

Disregarded Persons for the purposes of Council Tax Discounts

Please note that a "resident", as listed below, is defined as "someone over 18 years of age who lives in the property as his or her sole or main home"

Persons who are under 18 years of age

Over 18 years of age:

Persons who are in prison other than for non payment of Council Tax
Persons who are severely mentally impaired
Persons for who Child Benefit is still payable
Students
Persons resident as a patient in a NHS / Trust / Military Hospital (for more than one year)
Persons resident as a patient in a Nursing or Care Home
Persons employed as resident careworkers
Persons who are resident "Carers" of persons other than their spouse or children under the age of 18
Residents of Hostels
Members of International Headquarters or Defence Organisations
Members of a Religious Community (e.g. Monks or Nuns)
An 18 or 19 year old who is/was undertaking a course of education on 30th April.

Council Tax and Data Protection

This Council takes it’s obligations under the Data Protection Legislation very seriously and will not disclose information to any unauthorised person. If requested, information may sometimes be disclosed, but only to other Local and Public Authorities or Government agencies that have a legitimate reason to request the disclosure, subject to data protection and related legal controls. Such reasons may include, e.g. to prevent or detect fraud or the evasion of a tax liability, or to verify the entitlement to a discount, relief or exemption.