We calculate your Council Tax bill on the basis that there are at least two people aged 18 or over living in your home. Depending on your circumstances, you may be entitled to pay less for your Council Tax or your property may be exempt.
If you apply for a discount or exemption, you must continue to make the payments shown on your Council Tax bill until you are advised whether your application has been successful and you have received a revised bill.
We may review any discount or exemption that has been allowed. If you receive a form in connection with this and your circumstances have not changed, you must sign and return the form if you want your reduction in your bill to continue. Where this is not returned the reduction will be cancelled without further notice.
If your bill shows a reduction in the amount of Council Tax you have to pay, and your circumstances change which means you may no longer be entitled to receive this reduction, you must let the Council know within 21 days from the date of the change. If you do not tell us, this may lead to prosecution and a fine of up to £280.
Other Council Tax discounts
Please contact us if you’d like to claim any of the following discounts:
People who are severely mentally impaired aren’t included when working out Council Tax.
A person is considered severely mentally impaired for Council Tax purposes if they have a severe impairment of intelligence and social functioning (however caused), which appears to be permanent. This includes people who are suffering from a degenerative brain disorder such as Alzheimer's disease, a stroke or other forms of dementia.
To qualify, a doctor must confirm, on request, that his/her patient does have a permanent mental illness and in addition, to qualify for the disregard the person must be entitled to (though not necessarily in receipt of) one of the following benefits:
- Invalidity Pension/Long Term Incapacity Benefit
- Attendance Allowance/Constant Attendance Allowance
- Severe Disablement Allowance
- highest/middle rate of care component of Disability Living Allowance
- Disabled Person's Tax Credit
- increase in Disablement Pension (because constant attendance is needed)
- Unemployability Supplement/Allowance
- Income Support with disability premium
- Employment and Support Allowance
If someone lives alone and has a severe mental impairment, they will be exempt from paying Council Tax.
If all the people who live in a property are severely mentally impaired, the property is exempt, unless the property is a 'house in multiple occupation', where the landlord, not the tenants, is responsible for the Council Tax bill.
If you live in a property with one other person and you think you may qualify for a discount due to their severe mental impairment you should contact us.
If there are 3 or more occupiers in the property you may still be entitled to a discount if any of the other occupiers can be disregarded in their own right, for example as a full time student or a carer.
Council Tax exemptions
In certain circumstances you may be exempt from paying Council Tax when a property is unoccupied and is unfurnished, or has insufficient furnishings to enable someone to live in the property. In some cases a property can be occupied and an exemption will still apply.
If you own or live in a property which you think may be exempt, please contact us.
Contact Council Tax
Howden House
1 Union Street
Sheffield
S1 2SH
8:30am to 5:30pm