Council Tax is charged if there are two or more adults (over the age of 18 years) living in a property.
There are a number of discounts you may be entitled to which would reduce your bill. They include:
- single occupier discount - if only one adult has their main home in a property, the bill will be reduced by a quarter (25%),
- second homes/holiday homes - properties that are unoccupied and furnished - (10%), and
- vacant furnished lets - properties falling vacant between lets - (10%).
Changes to Discounts
- Long Term Empty Homes - unoccupied and unfurnished properties
Previously, a 50% discount was available, after an initial exemption of up to six months from the date a property was cleared of furniture. Now when the six months exemption expires, there will be no further discount.
- Properties in Disrepair - properties requiring or undergoing major repair
Properties falling within this category were previously eligible for an exemption followed by a 50% discount. The exemption applies as long as the property remains unoccupied, for a maximum of 12 months (including a period of 6 months after completion). Now there is no discount following this exemption.
Exceptions to the Above Changes
- Service Personnel - who live in accommodation provided by the Ministry of Defence are still eligible for a 50% discount.
- Job Related Properties - a 50% discount still apply if you have a second home and you are responsible for council tax for a main residence elsewhere. This means that publicans, for example, who have a second home but are required to live at the licensed premises of which they are the tenant, are able to apply for a 50% Discount.
- Second Home - a 50% discount will apply in respect of a second home where it is provided to the council tax payer by reason of your employment and you are also liable for council tax for another dwelling which is your sole or main residence.
- Security - a 50% discount will also be considered where there is a special threat to an employee's security and special security arrangements are in force and the employee has to reside in the dwelling as part of those arrangements.
- Second Home - a 10% discount will apply if your trade or business partner provides a second home for you.
Exceptions to Discounts Calculations
The following groups of people are not eligible for council tax discounts:
- full-time students, student nurses, apprentices and Youth Training trainees,
- patients resident in hospital,
- people who are being looked after in care homes,
- people who are severely mentally impaired,
- people staying in certain hostels or night shelters,
- 18 and 19 year olds who are at or have just left school,
- careworkers working for low pay, usually for charities,
- people caring for someone with a disability who is not a spouse, partner, or child under 18,
- members of visiting forces and certain international institutions,
- members of religious communities (monks and nuns),
- people in prison or detention (except those in prison for non-payment of Council Tax or a fine), and
- diplomats and their non-British spouses.
Please note that once you have been given a discount you must tell us of any changes in your circumstances affecting your discount or you may be required to pay a penalty.
