Council tax discounts

We do not count (disregard) the following people for council tax purposes:

1. People in prison, on remand or detained under the Mental Health Act.

2. People who are severely mentally impaired, including those with Alzheimer’s disease.

3. 18 and 19 year olds still at school in full time education up to and including A level standard.

3.  Children whose families get Child Benefit.

4. School leavers aged 18 or 19 who left school/college after 30 April. They will not be counted until 1 November the same year.

5. Members of religious communities, for example monks and nuns.

6. Students, student nurses and youth training trainees in certain circumstances only.

7. Carers who live with and care for a person with severe disability and who qualify as carers according to certain rules.

8. Non-British relatives of students who are spouses and dependents of students, unable to work or claim benefits because of immigration rules.

9. Apprentices working for a qualification and who earn less than £195 a week before tax.

10. Members of designated international headquarters, visiting forces and defence organisations and diplomats.

• Diplomats.
• People in government youth training schemes.
• People living as patients in a home to receive care or is in hospital long term.

If, after not including (disregarding) any of these people there is only one person left for us to count, we will apply a 25% discount to your council tax. If after disregarding anyone there is no one left for us to count we will give you 50% off your bill.

If you are the only adult, or the only counted adult, living in the property you will receive a 25% discount off your council tax bill.

Since April 2020, when a property becomes empty and unfurnished, 100% council tax will become due and payable.

If it remains empty for more than two years, an additional premium of 100% of the standard tax council tax is due. This will continue until the property is no longer unoccupied and substantially unfurnished.

There are also additional changes to long term empty homes:

• From April 2020 onwards, we charge a 100% premium on an empty and unfurnished property over two years.
• From April 2020 onwards, we have increased the premium to 200% for properties which have been empty for more than five years.
• From April 2022 onwards, we have increased the premium to 300% for properties which have been empty for more than 10 years.

Usually you will have to pay full council tax on your second home unless you have to live in it as a condition of your employment. In this situation you may receive a 50% council tax reduction – we will ask you for information to help us decide whether you qualify.

Second adult rebate is worked out on the income of a second adult. This does not apply to your spouse or partner, but to someone who lives with you such as a grown up son or daughter or elderly relative. You can get up to 25% of the council tax paid, because if they were not living there you would qualify for a single person discount.

Annexes, garage flats and other similar accommodation being used as part of the main family home may qualify for a 50% discount. Annexes occupied by elderly or disabled relatives and unoccupied annexes subject to certain planning restrictions may be exempt. Please apply for a council tax discount online, so we can consider if you’re entitled to a discount.

If your property has been adapted to meet special needs relating to a disability, you may qualify for a reduced council tax bill. Your bill may be reduced by one council tax band. Even if the property is in band A, a reduction can still be made. Please read the:

• Council tax disabled person relief notes.
• Council tax disabled person relief medical certificate.

If you think you qualify and the reduction is not shown on your bill, please let us know online.

Some properties are exempt from council tax charges.

You are deemed to be a Care Leaver if:

• You are aged under 25.
• You were previously in local authority care.
• You are supported by a personal adviser or someone from the Leaving Care Team within any local authority Social Services department.

What will I pay?

• If you live alone in the property you will have nothing to pay.
• If you live with other people, all of whom are Care Leavers, you will have nothing to pay.
• If you live with someone else who is not a Care Leaver the Council Tax bill will be reduced by 25%.
• If you live with two or more people who are not Care Leavers, no discount is available.

We disregard, or do not count, apprentices when calculating council tax payments. To qualify for this an apprentice must be:

• Employed for the purpose of learning a trade, business, profession, employment or vocation.
• Undertaking a training programme for that purpose, which will lead to an NVQ.

Employed at a salary or receiving an allowance or both, which are in total substantially less than the salary they would get if they had achieved the qualification and no more than £195 before tax per week.

Upload copies of the following evidence on council tax online if you think you qualify:

The Indentures of Apprenticeship.

• The signed agreement between the apprentice and employer showing the terms of the apprenticeship.
• The last five weeks or two months wage slips (please note a statement or letter from the employer will not be acceptable).

When calculating council tax amounts, we do not include the following full-time students or youth training trainees when counting the number of adults in a property, in line with government regulations:

• Students on full time courses – a student aged 18 or over, studying full time in further or higher education at a college or university that is recognised.
• Students on qualifying courses - a student under 20 undertaking a qualifying course of at least three months and studying for at least 12 hours per week between 8am and 5.30pm. This does not include higher education.
• Student nurses - a student nurse on a course that will lead to his or her first registration on any of Parts 1 to 6 or 8 of the register maintained under section 10 of the Nurses, Midwives and Health Visitors Act 1979.
• Students who are foreign language assistants - a student must be registered with the Central Bureau for Educational Visits and Exchanges.
• Youth training trainees – a person under 25 taking part in the government’s employment training scheme.

Apply for a discount

To apply for a discount or exemption, the person who pays the council tax should apply online and submit any evidence (see below), along with a council tax certificate issued by the college or university.

Evidence

We will need to see the following evidence from you to support the discount application:

• Students on full time courses - the student certificate issued by the college or university should show the name of the student, the name of the course and the start and end dates of the course.
• Students on qualifying courses - the certificate issued by the college showing the name of the person on the course, their date of birth and the start and end dates of the course.
• Student nurses - the certificate issued by the hospital showing the name of the person on the course, a statement that he or she is attending a training course as a student nurse, the date they became a student nurse and the date when the course is expected to end.

When we calculate council tax we do not include people who live with and care for a person with severe disability and who qualify as a carer under our council tax rules. This includes carers looking after a member of the family or friend in their own home if:

• The person being cared for is not their husband, wife or civil partner (or partner, if not married) or a child under 18.
• The person being cared for receives high rate attendance allowance, high rate care component of the disability living allowance, or the higher rate of Personal Independence Payment (PIP), an increase to severe disability pension or high rate attendance allowance top up to some service pensions. This usually means the person being cared for needs help both day and night.
• They are living in the same property as the person being cared for.
• They look after the person being cared for, for more than 35 hours each week.

Carers on a low wage who received their job through a charity if:

• They live in the same place as the person being cared for.
• And are paid less than £44 a week by a charity or government department.
• They care for someone for at least 24 hours each week.

Carers can receive the discount if the person being cared for pays the wage and a charity made the care arrangement. The discount can be given even if the carer has another income in addition to the carer wage or they receive free board from the person being cared for.

Apply for a discount

If you think we should not include you when we look at the number of adults living at a property and by not including you this leaves one person liable for council tax, the person who pays the council tax should apply for a discount and submit any evidence online.

Evidence

We will need to see the following evidence from you to support the discount application.

If you care for someone in your own home:

• A letter confirming you care for someone for more than 35 hours each week, with a copy of a letter from the Department of Works and Pensions (DWP) confirming receipt of the appropriate allowance.
• A copy of the letter from the DWP or War Pensions office showing what benefits they are entitled to.

If you are a carer who got your job through a charity:

• A letter showing you are employed by a charity, or government department or a letter from a charity introducing you to the person you care for.
• A copy of your contract of employment and copies of your last six weeks pay slips.