How To Reduce Your Council Tax Bill

Discounts and Exemptions

Discounts

The full Council Tax bill assumes that there are two adults living in the dwelling. If only one adult lives in a dwelling (as their main home) the Council Tax Bill will be reduced by 25 per cent. Certain people will be disregarded when looking at the number of adults resident in a dwelling if they meet certain conditions. If any of these conditions are met then follow the links below, complete, save and return the relevant form(s).

• Single person (PDF 352kb)

• Full-time students, student nurses, apprentices and youth training trainees (PDF 206Kb)

• Patients resident in hospital (PDF 149Kb)

• People who are being looked after in care homes (PDF 149Kb)

• People who are severely mentally impaired (PDF 232Kb)

• 18 and 19 year olds who are at or have just left school (PDF 206Kb)

• Careworkers working for low pay, usually for charities (PDF 307Kb)

• People caring for someone with a disability who is not a spouse, partner or child under 18 (PDF 307Kb)

• Members of religious communities (monks and nuns) (PDF 146Kb)

• People in prison (except those in prison for non-payment of Council Tax or a fine) (PDF 145Kb)

• 18 year olds entitled to child benefit (PDF 206Kb)

• People who are members or dependants of International Headquarters and Defence Organisations or Visiting Forces (PDF 147Kb)

• People who are the spouse or dependant of a student and are not a British citizen (PDF 147Kb)

• People with Diplomatic Privileges or Immunities (PDF 147Kb)

If you feel you may be entitled to a discount and have not been granted one you should contact the Executive Director (Resources and Support Services).

If you have been granted a discount you must tell the Council of any change in circumstances which will affect your entitlement. If you fail to do so  you may be faced with a penalty of £50.

What if all the residents are disregarded?

Then a 50 per cent discount may apply. If you are not sure you should contact the Council.

Properties exempt from Council Tax

Council Tax is not charged on certain properties - ‘exempt properties’. The classes of property exempt from Council Tax are shown below. If you think that your property falls into any of these classes please contact us. You may need to provide us with evidence before we grant the exemption.

Below is the list of current Council Tax exemptions that are available, if your property falls into any of the categories then follow the link, complete, save and return the relevant form(s).

• Class B - Empty properties owned by a registered charity and last occupied in furtherance of the objects of the charity, for a maximum of six months (PDF 264Kb)
• Class D - Empty properties which were lived in by people now in prison or otherwise legally detained (PDF 146Kb)
• Class E - Empty properties which were lived in by people who now permanently live in a hospital or home (PDF 149Kb)
• Class F - Empty properties where the only person who lived there has died (PDF 264Kb)
• Class G - Empty properties where the law prevents anyone from living there (PDF 264Kb)
• Class H - Empty properties held vacant for a Minister of Religion (PDF 264Kb)
• Class I - Empty properties which were lived in by people who are now receiving personal care in a place other than a hospital or home (PDF 264Kb)
• Class J - Empty properties which were lived in by people who are now living elsewhere for the purpose of providing personal care (PDF 264Kb)
• Class K - Empty properties last lived in by students as their sole or main residence where the student is the council tax payer (PDF 264Kb)
• Class L - Empty properties which have been repossessed by the mortgagee (PDF 147Kb)
• Class M - Student halls of residence (PDF 206Kb)
• Class N - Properties occupied entirely by full time students (PDF 206Kb)
• Class O - Ministry of Defence barracks and married quarters (PDF152Kb)
• Class P - Visiting forces accommodation (PDF 152Kb))
• Class Q - Empty properties left by someone who has become bankrupt (PDF 147Kb)
• Class R - Empty caravan pitches or boat moorings (PDF 264Kb)
• Class S - Properties only lived in by people under the age of 18 (PDF 147Kb)
• Class T - Empty parts of single properties which cannot be let separately (PDF 264Kb)
• Class U - Properties which are lived in only by people who are severely mentally impaired (PDF 232Kb)
• Class V - Properties which are only lived in by foreign diplomats (PDF 146Kb)
• Class W - Parts of properties which are only lived in by the elderly or disabled relatives of those living in the rest of the property (PDF 150Kb)

Empty property charges and reductions

Please note: On 1 April 2013 exemption classes A (undergoing repair) or C (unoccupied and unfurnished) were removed from legislation. Instead such properties may be eligible for a local discount of up to 100 per cent of Council Tax payable.

From 1 April 2015 there is a 100 per cent discount for the first 28 days that the property becomes empty and unfurnished, then there is a 100 per cent Council Tax charge. The 100 per cent discount applies from the date the property first becomes vacant so may be applied to the tenants account from the date of vacation up to the official end of the tenancy, the landlord if his liability starts from the date of vacation or a combination of both. Only one 28 day period of 100 per cent discount however can be applied.

In Newcastle-under-Lyme no discount is available for properties undergoing major structural repair, however there is a 100 per cent discount for the first 28 days that these circumstances apply then there is a 100 per cent Council Tax charge.

Second Homes (empty and furnished property) – There is a 100 per cent Council Tax charge for these properties.

Vacant dwelling (empty and unfurnished property) – There is a 100 per cent discount for the first 28 days that these circumstances apply then there is a 100 per cent Council Tax charge.

Empty homes premium (empty and unfurnished property for at least 2 years) - There is a 150 per cent Council Tax charge for these properties once they have been empty for two years - This applies to all properties irrespective of their condition and no discretionary reliefs are available.

Discounts and Exemptions for Family Annexes

From 1 April 2014 Annexes which are used by the occupier of the main house as part of the main home or annexes which are occupied by a relative of the person living in the main house will be entitled to a 50 per cent reduction in the Council Tax payable on the annex.

The 50 per cent reduction is on top of any other discount you or your relative may be entitled to (excepting Council Tax reduction).

In order to qualify the annex must form part of a single property which includes at least one other property (that is, the annex must be within the grounds of the main house although not necessarily attached) and must be included in the title deeds of the main house and not registered separately and either the annex is being used by the residents of the main house or as part of their main home.

Or the annex is lived in by a relative of the person who lives in the main house.

However, an annexe is exempt if it is occupied by dependant relatives, that is to say those aged 65 or over, or substantially or permanently disabled or severely mentally impaired. In addition you will not be charged an empty homes premium on a long term empty annexe.

Follow this link if you believe that you may qualify for this reduction

Disabled Relief Scheme

You may be able to pay less Council Tax under the disabled band reduction scheme if your home has had work carried out on it to help you or someone else living there with a disability. This scheme reduces the Council Tax payable by disabled people who live in a larger property than they would have needed if they were not disabled. Having a disability, however, does not automatically entitle you to a reduction.

Can I qualify for a disabled band reduction?

In summary, the requirements for a reduction are that the property must be the main residence of at least one disabled person and it must have at least one of the following:

• an additional bathroom or kitchen,
• any other room (not being a toilet) which is mainly used by the disabled person, or
• enough space for the use of a wheelchair - if the wheelchair is for outdoor use only, this will not count.
• the room or the wheelchair must also be essential or of major importance to the disabled person’s wellbeing, due to the nature and extent of their disability.

‘Disabled person’ in this context means a person who is substantially and permanently disabled. The disabled person can be either an adult or a child and does not have to be responsible for paying the Council Tax bill. Please note an extra room does not need to have been specially built but your home will not qualify for a reduction unless the ‘essential or of major importance’ test above is met. Simply rearranging rooms (for example, having a bedroom on the ground floor rather than the first floor) is unlikely to make your home eligible for a reduction.

What happens if my home meets this criteria?

If your home is eligible, your bill will be reduced to that of a property in the next Council Tax band down. For example, a Band D property will be charged a Band C rate. Even if your property is in Band A (the lowest band) you will still receive a reduction.

Follow this link to apply.

If you would like further details please contact us.

What to do with an empty property?

Follow this link for advice and information on owning an empty property and the options available to you .

If you wish to apply for any of the discounts or exemptions please download the form from the link and return it to us.

Last updated 19 November 2018