Council Tax Discount
This page provides information about Council Tax discounts in respect of both occupied and unoccupied homes. A Council Tax discount is a reduction in the amount of Council Tax that is charged in respect of a property.
Council Tax Charges
A 100 percent Council Tax charge assumes that at least two adults (persons aged 18 or over) are resident in the property. If there are more than two adults living in the property then the amount charged is not increased above the 100 per cent rate.
Discounts on Occupied Properties
Homes Occupied by Single Adults
If only one adult is resident in a property then a 25 per cent discount is given, this is called a Single Persons Discount. You can apply for a Single Person's Discount online.
Property that you must occupy as part of your employment will attract a 50 per cent discount - if the property is work related, occupied and occupation is stipulated as part of your contract of employment.
Disregarded persons
Certain types of people are disregarded when counting the number of adults resident who live in a dwelling. If the number of remaining non disregarded adults is one, then a 25 per cent discount may be claimed. If the amount of non disregarded persons is nil then a 50 per cent discount may be claimed. To apply for a disregarded persons discount contact us, our details are on the left hand side of this page.
The categories of people who may be disregarded include:
- full-time students;
- student nurses;
- apprentices and youth training trainees;
- 18 and 19 year olds who have just left school;
- severely mentally impaired persons;
- persons caring for someone with a disability who is not their spouse, partner, or child under 18;
- members of religious communities; and
- diplomats.
Discounts on Unoccupied Properties
If a property is not occupied by any persons as their main home then the following discounts may be allowed:
- 100 per cent discount - if the property is unoccupied and substantially unfurnished* for less the 28 days
* Substantially unfurnished is not defined in Council Tax law. However we take it to mean that sufficient furniture has been removed to leave the property incapable of occupation. As a minimum we would expect beds, chairs, tables, wardrobes, cabinets, televisions and personal effects to be removed. Abandoned goods that are unusable would normally be ignored as would certain white goods such as fridges or washing machines.
Homes Undergoing Major Repairs
From 1 April 2013 properties undergoing major works or structural changes will no longer be exempt from Council Tax. Instead a discount of 50 per cent can be claimed. The maximum period of the discount is limited to 12 months and this limit includes any period of prior exemption awarded before 1 April 2013.
For more information about Council Tax discounts contact us, our details are on the left hand side of this page.
Related Documents (4)
Job Related Second Homes Discount Application (PDF Document, 27.21 Kb)- Postal Discount Application Form (PDF Document, 60 Kb)
- Empty Major Repairs discount application (PDF Document, 60.85 Kb)
- Council Tax 28 Day Empty Discount (PDF Document, 54.7 Kb)
Frequently Asked Questions (14)
The power to do this is at the discretion of the Council and the current policy at OWBC is not to offer such a discount. This decision was taken as it was felt that to allow a discount would disadvantage those who did not have the means to pay in full rather than by instalments, and the cost of the discount would have to be met by all Council Tax payers as it would not be covered by the increase in cash flow.
No, you cannot get interest on overpaid Council Tax. There is no provision in law to allow it so it would be illegal for the council to pay it.
No, if you stop paying, we are obliged to commence recovery action against you. Your liability to pay Council Tax is not affected by provision of local authority services.
You should contact the local authority responsible for providing the service and say why you are unhappy. You can pursue the matter through the Council’s complaints procedure if necessary, and ultimately involve your local Councillor and/or the Ombudsman as appropriate.
Yes. The Council Tax Regulations state that payment is still due irrespective of any appeal or benefit claim that may be outstanding. This is because there are separate legal avenues for pursuing different outstanding matters.
The Valuation Office Agency (VOA) , which is a Central Government Agency, is responsible for allocating a Council Tax banding to all homes in England, for maintaining the Council Tax valuation lists, and for dealing with banding queries. You can find more information on how Council Tax bands are allocated and you can check the banding of your property, on the VOA website.
You may be entitled to Council Tax Benefit, or qualify for a status discount or an exemption from Council Tax.
For further information please see the Council Tax leaflet enclosed with your bill or visit our web pages.
The Council’s preferred method of payment is direct debit, but it also offers a wide variety of other payment methods. For details please see the back of your Council Tax bill or visit our Payment Options webpage.
The Council sets the standard level of Council Tax (called the band D tax level) in February/March each year. Each home is in one of eight valuation bands A to H based on the property’s capital value as at 1 April 1991. The actual tax paid depends on which band the property is in.
Yes, provided that you pay in advance of your instalment date not in arrears e.g. if your instalment date is 1 April you should pay that instalment on 28 March but not on 28 April. This way, you still only pay the same monthly amount (but a few days in advance) and you will then have January and February when you do not have to pay an instalment.
If your house has been extended or changed prior to you buying it, but since it was originally valued and banded, it will only be re-valued and issued with a new band when a material change takes place. The transfer of ownership of a property is classed as a material change.
Council Tax is not a direct payment for services received. It is a means whereby each householder contributes towards the cost of services provided in their locality e.g. Fire, Police, Education, Social Services. Your contribution is based on the capital value of your home as at 1 April 1991.
The council acts as a collection agent for:
- Leicestershire County Council
- Leicestershire Police Authority
- The Combined Fire Authority
These bodies set their own budgets and we bill and collect Council Tax on their behalf in addition to the Council Tax for services provided by OWBC.
Council Tax Regulations give everyone the right to pay in monthly instalments, usually over 10 months. Payments are due on 1 April ( or 15 April if paying by direct debit) and each month thereafter until 1 January. If payments are not made by the due dates shown on your Council Tax bill reminders are sent promptly. If these are not paid in full within 7 days, recovery action will continue which may remove your right to pay by instalments. The full year then becomes due and payable in full.
For further information visit our web page Advice if your Council Tax is in arrears.
The Regulations give some discounts in specific cases. However, homes that have been unoccupied for more than 28 days, and are unoccupied and substantially unfurnished usually pay 100% Council Tax.
Councils are given some discretion within the Regulations on the amount of discount allowed for empty properties. Most Councils, including OWBC, have opted to allow the smallest or no discount in order to encourage empty homes to be occupied as quickly as possible.
Freedom of Information Requests (1)
| Reference | Date | Request |
|---|---|---|
| 2011 September 29 | 17 Oct 2011 | Unpaid Debts Written Off by Council |
Last updated: Friday, 5 April 2013 9:14 am
