Discounts and exemptions
If you are the only adult living in your household then you are entitled to a 25% discount off your bill. If you have not yet received a discount, please complete and return a Single Person Discount Application Form (PDF 21KB) or contact us immediately.
People in some categories are 'disregarded' if they meet certain criteria. If you think you may be entitled to one of the following discounts, please contact the Council Tax Office for more information:
- Student Discount: student and student nurses discount application form (PDF 22kb)
- Severely mentally impaired
- Prisoners in detention
- 18 or 19 year old in full time education or 18 year olds for whom child benefit is paid;
- Apprentices and youth trainees
- Main residence care home or NHS hospital
- Carers who live with a person who requires care who is not their spouse or partner or a child under 18;
- Residents of hostels
- Members of religious communities
- Foreign service personnel and their dependants;
A property can be occupied by many people some, of which, can be disregarded as per the above list. A property where all bar one person is disregarded will be classed as a single occupation and a discount of 25% will apply. If a property is occupied wholly by disregarded persons, there will be charge of 50% due to be paid. The only exceptions to this can be seen in the section 'occupied properties'.
Reductions for disabled people
If someone in your household is disabled and you have additional rooms to meet their needs; or have taken a room other than a bedroom out of normal use such as a downstairs living room which has been converted to a bedroom for the disabled person you could qualify for a reduction in your council tax. The reduction has the effect of reducing the band on the property by one. For example a band C becomes a band B.
The criteria that must be met is as follows:
1. A room, but not a sole bathroom, kitchen or lavatory,
which is predominantly used (for providing therapy or otherwise) by
the person with a disability. For example, a downstairs bedroom;
or
2. An additional bathroom or kitchen which is necessary for
meeting the needs of the person with the disability; or
3. A wheelchair used indoors.
If you think you may be entitled, please complete a disability relief application form (PDF 27kb) and return it our office.
Occupied property
If certain groups occupy a property they can be exempt from paying Council Tax, these are as follows:
- Properties occupied wholly by full time students or student nurses
- Properties occupied wholly by people who are mentally impaired
- Students halls of residence
- Properties occupied wholly by persons under the age of 18
- An annexe occupied by a qualifying relative
Unoccupied properties
There are instances when a property has been left unoccupied but furnished that may be exempt from paying Council Tax. The exemption may only last for a fixed period of time after which a charge would be due and payable. These are as follows:
- A property left unoccupied but furnished due to a bereavement will be exempt from the date of the persons death to six months after probate has been granted
- A property left unoccupied and furnished by a person who has gone into a residential care home on a permanent basis. This will not apply to properties that subsequently have been rented out for any period after a tenant has been in occupation.
- A property left unoccupied but furnished by a person who has left to either receive care or to give care to another due to illness, disability or old age in their home, which is not a nursing home.
- A property left unoccupied but furnished by a person who is in prison.
- A property left unoccupied but furnished where the owner is a student
Unfurnished properties
Properties that are left unfurnished and unoccupied will be exempt, some for six months some for 12 and some for no fixed time period. Listed below are:
- Properties undergoing major structural repairs - up to12 months
- Properties left empty due to a person moving house - up to six months
- Properties where occupation is prohibited by law - no time limit up to the order being lifted.
- Properties that have been repossessed - no time limit up to the time of sale
- An unoccupied annexe to an occupied dwelling - no time limit up to furniture being installed in the property.
- A property left unoccupied, which is the responsibility of a trustee in bankruptcy.
If a property you own becomes unoccupied you must tell staff in the Council Tax department immediately. You could qualify for a reduction or an exemption if you meet any of the criteria shown above.
When an exemption expires a charge of 75% of the full charge will be due and payable. The person responsible for paying is the owner or the person who holds a lease or rental agreement. If at any time during the six months the property changes hands, the new owner becomes liable for the tax or any remaining time of the exemption if the property remains unoccupied.
To find out more about discounts and exemptions please refer to pages 13 to 18 of the leaflet Council Tax - a guide to your bill
How to get in touch with us
Staff in our Council Tax department are happy to help with any query you have about your tax. You can reach us by email, post or telephone: