Single person discount
We will reduce the council tax charge by 25% for any adults who live alone in their main residence.
If someone is working away from home or on holiday, it will not usually count as a change of residency. In these instances, a discount cannot normally be applied if just one person remains in the household.
Disabled band reduction
If there is a disabled person living in the property, you may be able to claim a reduction in the amount of council tax that they pay. If certain conditions are met, the council tax bill could be reduced to that of a property in the next lowest band. Since 1 April 2000, an equivalent discount is also available for homes in band A. For a reduction to be made the disabled person must:
- Live in the property but does not have to be the person liable to pay the council tax bill.
- Use a wheelchair or a second bathroom or kitchen or an additional room in the property. This room must be essential or of major importance to the well-being of the disabled person because of the nature or extent of their disability.
You may qualify for a reduction if you have adapted your property for a disabled member of your household.
Unoccupied and unfurnished properties - prescribed Class C discount
To qualify for this discount, the property must be both unoccupied and substantially unfurnished. The discount is 100% and runs from the date that both of these conditions apply. The discount lasts for a maximum period of six weeks or until the conditions are no longer met. The six week period relates to the property. If there is a change in liable person, the new liable party is only entitled to the remaining part of the six week period, as appropriate. If the property remains unoccupied and unfurnished after the six week period has elapsed, the full council tax becomes payable.
If the property becomes empty and unfurnished again then the six week period of discount may start again once the premises have been occupied for a period of more than six weeks.
A newly built property, which is unoccupied and substantially unfurnished, attracts 100% discount from council tax for up to six weeks. The discount begins from the date that the property is considered to have been completed.
Properties that have been empty and unfurnished for a total period of two years or more will attract a 100% surcharge from 1 April 2019. This effectively means the council tax bill will be double. The surcharge was previously 50% but in February 2019 this council approved a resolution to increase the surcharge to 100% from 1 April 2019, in line with new legislation allowing councils to do this. With effect from 1 April 2020 any property remaining empty and unfurnished for a period of five years and more attracts a surcharge of 200%. With effect from 1 April 2021 there will be a 300% surcharge for properties empty and unfurnished for ten years or more.
Unoccupied property requiring or undergoing major repairs/structural alteration - prescribed Class D discount
A property which requires major repair work to make it habitable may be eligible for this discount. Each case is decided upon the facts relating to the physical condition of the property and the nature of the work that is needed. This discount can only apply for a period of up to 12 months. This discount ends if the property becomes occupied or furnished. Before this discount can be allowed, a visit will be made by a visiting officer to confirm if it applies.
Please note, if you are resident in a mobile home or touring caravan within the grounds of the property whilst works are carried out, the mobile home/touring caravan is deemed to be an extension to the property. As such, you will not qualify for the uninhabitable discount.
Major repair works include structural repairs. The following types of repairs are included:
- Major repairs to roof structures.
- Rebuilding defective chimney stack(s).
- Rebuilding external walls, such as extensions.
- Repair/renewal of foundations.
- Underpinning substandard foundations.
- Replacing defective solid floors.
- Replacing defective floor joists.
- Property totally gutted including removing most internal walls.
- Replacing defective ceiling joists.
- Rebuilding defective walls.
The types of repairs and alterations listed below will not qualify a property for an uninhabitable property discount:
- Plumbing or heating.
- Replacement/repairs of bathroom and kitchen or any other fitting/fixtures.
- Timber or damp proof treatments.
- Re-plastering (walls or ceilings).
- Repairs or renewals of services.
- Maintenance, for example re-pointing, window/door replacement.
Properties that have been empty and unfurnished for a total period of two years or more will attract a 100% surcharge from 1 April 2019. This effectively means the council tax bill will be double. The surcharge was previously 50% but in February 2019 this council approved a resolution to increase the surcharge to 100% from 1 April 2019, in line with new legislation allowing councils to do this. With effect from 1 April 2020 any property remaining empty and unfurnished for a period of five years and more attracts a surcharge of 200%. With effect from 1 April 2021 there will be a 300% surcharge for properties empty and unfurnished for ten years or more. Find out more about the long-term empty property premium charge.
The government introduced legislation allowing 50% discount on annexes – if the annexe resident is related to the liable party in the main residence – on 1 April 2014.
In addition this reduction applies if the annexe is being used in conjunction with the main dwelling. Any premiums or discounts will be applied in the first instance, and then the additional annexe reduction will be granted accordingly.
For example, one adult resident (as a relative), receives a single person discount of 25%, reducing the charge due to 75%. The annexe discount will reduce this charge by half, resulting in a charge of 37.5%.
If you believe you are entitled to this as the annexe is occupied by a family member, apply for an annexe discount.
Please provide supporting documentation to prove the relationship (i.e. birth certificate, marriage certificate). If these are not available, or do not prove the relationship, please provide a written statement confirming the relationship that should be signed by the owner/s of the annexe and the recipients/s of the discount.
If you wish to apply for this discount on the grounds that it is used as living accommodation to the main dwelling, please email us with details so that an inspection of the annexe can be arranged. Please email details to firstname.lastname@example.org.