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Other Council Tax discounts

There are times when you may claim a Council Tax discount even if there are more than 2 adults living in a property.

This is because in some circumstances certain people are not counted when working out the number of occupiers:

 

Student Nurses

A student nurse is:

  • Anyone who is studying for their first Inclusion on the Nursing Register. They should be taking a course which leads to registration on any Parts 1 to 6 or 8 of the register maintained under section 10 of the Nurses, Midwives and Health Visitors Act 1979.
  • They should be enrolled for the purpose of attending a full time course of Education at a college of nursing and midwifery or a college of health established by a regional Health Authority or University.

Nurses who are already on the Register but are taking further course will not qualify.

Properties occupied only by a Student Nurse, or by Student Nurses will not be exempt. They are entitled to a 50% discount.

Please note, the following ceased to be classed as Student Nurses on 1/4/94 – from that date they are classed as students and should complete the appropriate form (see student discounts for more information):

  • If the claimant is studying for an Advanced Diploma in Nursing Studies; or
  • A nurse or health visitor on a relevant full time course based at a college or university (from 1/4/94); or
  • On a course leading to registration on Parts 10 or 11 of the register as a First inclusion.

Please note that we have a duty to confirm each year that all discounts that have been allowed are correct. If you receive a form in connection with this and your circumstances have not changed you must sign and return the form immediately if you wish the discount to continue.

If you require any further information please contact us.

It is important that you continue to make they payments shown on your bill until you are advised whether your application has been successful and a revised bill has been issued.

 

Apprentices/Youth Training Trainees

Council Tax bills are issued assuming that there are 2 or more adults living in a property. In certain circumstances some people can be disregarded or not counted when working out the number of occupiers and a discount may apply.
 

Apprentices

Age is not a factor in this claim, to qualify as an apprentice you should be:

  • Employed to learn a trade, business or profession, office, employment or vocation and
  • Undertaking a programme of training which will lead to a qualification recognised by the National Council for Vocational Qualifications (NVQ) and
  • Earning less than £195 a week.
     

Youth Trainees

To qualify you should be:

  • Under 25 years old and

  • Receiving training in line with an individual training plan under the National Traineeship scheme.

Please note that we have a duty to confirm each year that all discounts that have been allowed are correct. If you receive a form in connection with this and your circumstances have not changed you must sign and return the form immediately if you wish the discount to continue.

If you require any further information please contact us.

It is important that you continue to make the payments shown on your bill until you are advise whether your application has been successful and a revised bill has been issued.

 

Prisoners

Council Tax bills are issued assuming that there are 2 or more adults living in a property. In some circumstances certain people are not counted when working out the number of occupiers and a discount or exemption may apply.

If there were two occupiers and one can no longer be counted due to imprisonment, this may result in a discount. If however there was only one occupier and they have been detained in prison an exemption may result on confirmation of the details.

To qualify for a reduction the person must be:

  • Detained in a prison or other places of detention (including remand prisoners).

  • Imprisoned or in custody under the Armed Forces Act 1976 or detained for more than 48 hours under the Army, Air Force or Naval Act or detained awaiting deportation.

  • If a property is left unoccupied due to the single occupier going into prison the property will be exempt from Council Tax until their release and return to the property; or

  • If the property is rented it will remain exempt until the tenant relinquishes the tenancy or until the tenancy is terminated in their absence; or

  • If the person in prison is the owner of the property and was a single occupier the property will be exempt until their release and return, directly to the property.

Where a household consists of 2 occupiers and one has been detained in prison, a discount may be granted, on receipt of confirmation of the date admission to prison.

In all cases an application form must be completed.

Please note: A person in prison for non-payment of Fines or Council Tax will not receive a reduction/exemption for Council Tax purposes.

If you require any further information please contact us.

 

Care, Nursing Or Residential Homes and Hospitals

Council Tax bills are issued assuming that there are two or more adults living in a property. Due to changes in circumstances some people can be disregarded or not counted as an occupier for the purposes of Council Tax and a discount or exemption may apply.
 

Care, Nursing and Residential Homes

A person residing in a care, nursing or residential home on a permanent basis will have the home classed as their sole or main residence.

If their home, immediately prior, to admission to the care, nursing or residential home is left unoccupied and is still owned or rented by the person who is in care, it will be Exempt from Council Tax from the confirmed date of admission.

If the account was originally sent in the name of the person who has gone into care, or jointly with a partner or other occupier, a revised account will be issued to the remaining occupier(s). If there is only one occupier left in the property a 25% discount will be granted.

Any remaining occupier(s) who were non-dependant(s) will be issued with a new account from the date of the previous occupiers date of admission. If there is only one occupier a 25% discount will be granted. A final account will be sent to the person in care, via the Next of Kin at the property.
 

Hospital patients

If the applicant has been a hospital patient for a continuous period of 6 months or longer they will not be counted for Council Tax purposes. The Hospital will be classed as their sole or main residence, whilst they remain an in-patient. If they are in hospital for only a short time before returning home they will not be entitled to a reduction.

If the applicant is in hospital for a short time immediately prior to admission to a care, nursing or residential home on a permanent basis, a discount/exemption can be granted from the confirmed date of admission to hospital.

*If the applicant is in hospital under certain sections of the Mental Health Act 1983, even for a short period of time they will be disregarded from Council Tax, upon confirmation of the date of admission. (If in hospital under the Mental Health Act 1983, they must be admitted under Part 2 or section 46, 47, 48 or 136).

It is important that you continue to make the payments shown on your bill until you are advised if your application has been successful and a revised bill has been issued. If your application is unsuccessful you will receive written notification of the reason for the rejection.

If you require any further information or an application form, please contact us.

 

Persons Classed As Severely Mentally Impaired

Council Tax bills are issued assuming that there are 2 or more adults living in a property. In certain circumstances some people are not counted when working out the number of occupiers and a discount or exemption may apply.

An individual 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 Persons Tax Credit

  • Increase in Disablement pension (because constant attendance is needed)

  • Unemployability Supplement/Allowance

  • Income Support with Disability premium

  • Employment and Support Allowance (ESA)

If you live in a property with one other person who is entitled to one of the above benefits and you feel may qualify due to their severe mental impairment you should read through the application form and submit a claim.

If you are making an application on behalf of someone who lives alone but has a severe mental impairment, on confirmation of the above information, an exemption can be granted. (Please include your care of address).

If there are 3 or more occupiers in the property there may still be an entitlement to discount if any of the other occupiers can be disregarded in their own right, for example as a fulltime student or a carer.

If you require any further information or an application form, please contact us.

 

Carers

Council Tax bills are issued assuming that there are 2 or more adults living in a property. In certain circumstances some people can be disregarded or not counted when working out the number of occupiers and a discount may apply.

Are you caring for a person with a disability, living in the same home as yourself who:

  • Is not your partner

  • Is over the age of 18 and

  • Are you caring for them for at least 35 hours per week on average.

Is the person being cared for in receipt of one of the following benefits:

  • An Attendance allowance; or

  • Highest or middle rate of care component of disability living allowance; or

  • An increase in constant attendance allowance under the industrial injuries or war pension scheme; or

  • Highest rate of constant attendance allowance payable on top of full rate disablement benefit paid in respect of an industrial injury.

If there are more than 2 occupiers in the property a reduction may still apply because more than one person living in the same property can count as a carer.

For Example

A married couple have a son over 18 years old. The son has been certified by his doctor as being Severely Mentally Impaired, and the Department for Work and Pensions have confirmed he is in receipt of Highest Rate of Care Component of Disability Living Allowance. Both parents care for their son for at least 35 hours a week.

The son is not counted for Council Tax purposes as he has been classed as SMI. Likewise his parents are not counted as they can be classed as his carers.

The personal element is removed from the Council Tax charge giving the household a discount of 50%. However if only one parent acted as a carer for the son a 25% discount would apply.

Please note that we have a duty to confirm each year that all discounts that have been allowed are correct. If you receive a form in connection with this and your circumstances have not changed you must sign and return the form immediately if you wish the discount to continue.

If you require any further information or an application form, please contact us.

It is important that you continue to make the payments shown on your bill until you are advised whether your application has been successful and a revised bill has been issued.

 

Carers working for a charity, the Crown or on behalf of a Local Authority

Council Tax bills are issued assuming that there are 2 or more adults living in a property. In certain circumstances some people can be disregarded or not counted when working out the number of occupiers and a discount may apply.

To qualify for a discount the carer should be:

  • Providing care or support on behalf of the local authority, the Crown or a charity or be employed by the person they care for and have been introduced by one of these and

  • Live at the home where they provide the care, or at one provided by the local authority, the Crown, the charity or the person being cared for and

  • Provide care for at least 24 hours each week and

  • Earn a maximum of £44 each week.

It is important that you continue to make the payments shown on your bill until you are advised whether your application has been successful and a revised bill has been issued.

If you require any further information or an application form, please contact us.

 

Council Tax Discretionary Discount

We have the power, under Section 13A of the Local Government Finance Act 1992 (as inserted by Section 79 of the Local Government Finance Act 2003), to reduce liability for Council Tax for either individual cases or class(es) of cases that we may determine and where national discounts and exemptions cannot be applied.  This says:

  1. Where a person is liable to pay Council Tax in respect of any chargeable dwelling and day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such an extent as it thinks fit.
  2. The power under subsection 1) above includes the power to reduce an amount to nil.
  3. The power under subsection 1) may be exercised in relation to the particular case in which liability is to be reduced to an extent provided by the determination.

There are financial implications in awarding discounts other than those currently available under the statutory legislation and the financial burden of Section 13A discounts must be met through an increase in the general level of Council Tax for other payers.

 

Other

Discounts may apply in the following circumstances:

  • Members of certain international headquarters and defence organisations and their dependants are not counted;
  • Members of a visiting force or a member of a civilian part of that force. Dependants of a member of that force are not counted providing that the dependant is neither a British citizen and does not normally live in the UK;
  • People living in certain hostels and night shelters provided for the homeless, for example those run by the Salvation Army and Church Army and have to share kitchen, bathroom and living room. They must not be tenants. (Staff who live and work in such hostels are not counted either);
  • A person who has diplomatic, Commonwealth or consular privilege immunity will not be counted so long as they are not British. Their dependants will not be counted either.

If you require any further information, please contact us.

If you apply for any of the above discounts it is important that you continue to make the payments shown on your bill until you are advised whether your application has been successful and a revised bill has been issued.

  • Modified: Oct 20, 2014 12:45:01 PM