A property may be exempt from Council Tax for many reasons. Exemptions apply only to properties, discounts are person related reductions.
Eligibility for discounts is usually identified from a returned household enquiry form or a letter from the taxpayer.
If all relevant information is received and there is reason to believe that there are no resident adults or only one resident adult then the discount should be allowed.
If a customer requests a discount in writing or by telephone the appropriate form should be posted out.
Council Tax bills are made up of a 50% property element and a 50% personal element. This assumes that two adults have their sole or main residence in the property. Discounts are available for the personal element only.
If there are no adult residents in the property the council taxpayer will pay 100% of the charge. (Changed 01 April 2011)
If there are one or more adults in the property but they are all disregarded the liable person will pay 50% of the charge.
If there are one or more adults in the property and all except one are disregarded the liable party will qualify for a 25% reduction.
The disregard discounts and qualifying conditions are detailed in this section.
Single person discount
If there is one adult resident in the property the council taxpayer will qualify for a 25% discount.
If there is more than one adult in the property, and all but one are 'disregarded' the council taxpayer will still qualify for a 25% discount. However, this would not be a single person discount, but a disregard discount.
Disregard discounts can be given for
- 18 year olds for whom child benefit is payable
- A person aged under 20 who has left school or college on or after 1 May in any year after undertaking a qualifying course of education (no higher than A level or equivalent) should continue to be disregarded from 1 May to 31 October in the same year.
- Full time Students
- Foreign language assistants
- Foreign spouses or dependants of students
- Youth training trainees
- People in prison and other forms of detention
- People who are severely mentally impaired
- Hospital patients (where there is no intention to return home)
- Members of international headquarters and defence organisations
- Members of visiting forces
- Members of religious communities
- Residents in hostels and night shelters for homeless people