Discounts and Exemptions

The full Council Tax bill is based on having two adults living in a property. The bill is not increased if there are more than two adults living there, but can be reduced if there is only one.  It can also be reduced if there are two or more adults but they qualify for a discount. 

If one or more of the adults in the property qualifies for a council tax discount then we may be able to disregard them. The council tax payable would then be based on there only being one adult and they would then receive a 25% discount.  

To check if you are entitled to a discount we would do the following,

  1. Count the number of adults who live with you as their main home
  2. Ignore anyone who fits the conditions for one of the council tax discounts (you may need to complete an application form)
  3. After that if we are left with only one person who does not fit the discount conditions and so can't be ignored we can award a 25% discount
  4. If everyone fits the conditions for one of the discounts then we can reduce your bill by 50% or possibly make you completely exempt

Exemptions

Some exemptions apply to occupied properties, whereas others relate to unoccupied properties.  Some exemptions run for a limited period of time, whereas others last indefinitely as long as the necessary conditions apply.

Change of Circumstances

You must notify us of any relevant change of circumstances which could affect your entitlement to an exemption within 21 days of the change occurring.  Failure to do so, without a reasonable excuse, could result in a penalty being imposed.

Charges on Empty Properties

Where a property is left unoccupied and unfurnished, a 3 day exemption is granted after which a full charge becomes due.  For second homes or empty and furnished properties a full charge applies from the onset.

Empty Property Premium

After two years of being unoccupied and unfurnished an additional 50% charge is added to the Council Tax bill.

Appeals

If you disagree with the Council’s decision, please write to the Council, giving your reasons why.  Please address your letter to Customer Services, clearly marking that it is an appeal.  The Council then has two months to answer.  If you are still not satisfied, you can then appeal to the Valuation Tribunal, whose details will be given to you, but this must be within two months of the date of the Council’s response.