Council Tax Guidance Notes
Liability
The person liable to pay the council Tax is usually the resident. In the case of Houses in Multiple Occupation, Residential Care Homes and the dwellings of Ministers of Religion the owner is liable for Council Tax whether resident or not. The husband or wife of the liable person (or the partner where a couple are living together as man and wife) is jointly and severally liable for Council Tax.
Unoccupied Dwellings
A dwelling which is unoccupied and unfurnished will attract a nil discount.
Exemptions, discounts and reductions
The following are exempt from Council tax:-
Class Summary
| A |
Dwelling which
- is vacant and is substantially unfurnished which requires or is undergoing major repair work to render it habitable;
- is undergoing structural alteration, or
- which has remained vacant and unfurnished for less than 6 months since the repair work or structural alteration was substantially completed.
|
| B |
A dwelling owned by a Charity which has been unoccupied for less than 6 months. |
| C |
A dwelling which is vacant and substantially unfurnished and has been so for a period of less than 6 months, or a dwelling which is in the course of erection or whose erection is substantially complete but has remained vacant and unfurnished for a period of less than 6 months since completion. |
| D |
A dwelling which is unoccupied because the liable person is detained in prison. |
| E |
A dwelling which is unoccupied because the liable person is a long-term patient in a hospital or care home. |
| F |
A dwelling which is unoccupied and where the liable person is the personal representative of the deceased former occupier. |
| G |
A dwelling which is prohibited from occupation by law. |
| H |
A dwelling which is unoccupied and held available for occupation by a minister of religion. |
| I |
A dwelling which is unoccupied because the liable person is receiving care elsewhere. |
| J |
A dwelling which is unoccupied because the liable person is providing care elsewhere. |
| K |
A dwelling which is unoccupied because the liable person is a student living elsewhere. |
| L |
A dwelling which is unoccupied because it has been repossessed by the mortgagee. |
| M |
A Student Hall of Residence. |
| N |
A dwelling which is occupied entirely by students or a student’s spouse who is not a British Citizen. |
| O |
A dwelling which is owned by the Secretary of State for Defence. |
| P |
Dwellings which are occupied by members of visiting forces (within the meaning of Part I of the Visiting Forces Act 1952). |
| Q |
A dwelling which is unoccupied and where the liable person is a trustee in bankruptcy. |
| R |
A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or boat. |
| S |
A dwelling occupied only by a person or persons aged under 18. |
| T |
An unoccupied dwelling which forms part of a single property which includes another dwelling and which may not be let separately without breaching Planning control. |
| U |
A dwelling occupied only by a person or persons who is or are severely mentally impaired. The exemption will apply if full time students are also resident. |
| V |
A dwelling in respect of which the liable person is a Diplomat or working for certain international Organisations. |
| W |
An annexe or similar self contained section of a property occupied by an elderly or disabled relative of the residents living in the other part of the property. |
Discounts
If there is only one adult resident in the dwelling, a discount of 25% will apply. Some adults who live in the dwelling will be 'disregarded' for discount purposes. In other words, they will not be counted as members of the household for the purpose of claiming a Council Tax discount. If all, or all but one residents are disregarded a discount will apply.
Adults falling into the following groups are disregarded:-
- full-time students
- student nurses
- apprentices and Youth Training trainees
- people who are being looked after in care homes
- people who are severely mentally impaired
- 18 and 19 year-olds who are at or have just left school
- care workers working for low pay (usually for charities)
- people caring for someone with a disability who is not a spouse, partner or a child under 18
- members of visiting forces and certain international institutions
- members of religious communities (monks and nuns)
- people in prison (except those in prison for non-payment of Council Tax or a fine)
IF YOUR BILL INDICATES THAT A DISCOUNT HAS BEEN ALLOWED, YOU MUST TELL YOUR BILLING AUTHORITY OF ANY CHANGE IN YOUR CIRCUMSTANCES WHICH AFFECTS YOUR ENTITLEMENT.IF YOU FAIL TO DO SO, YOU COULD BE LIABLE TO A PENALTY.
Disabled Persons Reduction
You may qualify for a reduction in your Council Tax if there is a disabled person resident in the household and if the dwelling has certain features which are required to meet the needs of the disabled person. The special feature could be a special room, an additional bathroom or kitchen or sufficient space for the disabled person's wheelchair. The features must be necessary and of major importance to the wellbeing of the disabled person.
Housing Benefit and Council Tax Benefit
You can get Housing Benefit if you need help to pay your rent. You can get Council Tax Benefit if you need help to pay your Council Tax.
How Housing Benefit / Council Tax Benefit is worked out
All councils work out benefit in the same way, according to rules approved by Parliament. The amount of Housing Benefit / Council Tax Benefit you get depends on four things:
- How much money have you coming in.
- How much savings you have.
- Your personal circumstances (for example, your age, how many children you have, whether or not you are disabled, whether you have other people living with you who do not depend on you for support).
- The amount of eligible rent you pay, and/or the amount of Council Tax you are charged.
The council will compare the money you have coming in each week with the money you need to live on, in order to work out your benefit.
