Council Tax is a form of local taxation which is used to help pay for the services the Council provides such as education, social services, and refuse collection.
The Council Tax is payable on occupied and unoccupied domestic properties - there are a few exemptions.
The amount payable depends on the capital value of the property as of 1st of April 1991. This value determines the band in which the property is placed. Appeals against your property band should be directed to the Valuation Office Agency.
The person who is responsible for the bill will normally pay Council Tax on a property if it is their main home. There are, however, a few exceptions to this. You may appeal against the Council’s decision to charge you Council Tax.
If there is only one adult (over 18) living at the property, a 25% discount may be applied for. There are several categories of persons, including students, who may qualify to be disregarded for discount purposes. If there is a physically disabled person living at the property, a reduction in the bill may be granted if certain conditions are met. There is also a Council Tax Benefit scheme for persons on low incomes.
New/altered properties which remain empty are liable for Council Tax after a completion notice has been served.
Exceptions
In the following instances liability for Council tax will fall to the owner of the property.
House in Multiple occupation
A dwelling which:
- was built or adapted for letting single room or rooms on an individual basis.
- is occupied by persons who:
- only pay rent for a room or part of the house and share facilities.
- if the only occupier has a licence to occupy but does not have use of the whole house.
Resident staff
A dwelling:
in which a member of staff lives together with other members of staff or their families
from time to time occupied by the employer.
Residential Homes
A residential care home, nursing home, mental nursing home or hostel.
Ministers of Religion
A property which is occupied by a minister of religion of any religious denomination as a residence from which he performs the duties of his office.
Religious Communities
A property occupied by a religious community whose principal occupation consists of prayer, contemplation, education, the relief of suffering, or any combination of these.
Asylum seekers
Property occupied solely by asylum seekers.
