There are four different ways in which you may get a reduction in your Council Tax bill. These are Discounts, Exemptions, Disabled Relief and Council Tax Benefit.

Discounts

Sole occupier and unoccupied property discounts
A Council Tax bill comprises of 50% property element and 50% personal element. A full Council Tax bill assumes that there are at least two qualifying adults resident in the household. Where only one adult lives in a dwelling (as their main home) the Council Tax is reduced by 25%, this is known as sole occupier discount. If the dwelling is no-one's main home then the owner will be entitled to a 50% discount on the amount payable. This can apply to empty and unoccupied dwellings and second homes.

Status discounts
Certain people will be disregarded when calculating the number of adults resident in a dwelling and therefore it is possible for a discount to apply in some cases where there are two or more adults resident. Adults who are disregarded for discount purposes are as follows:-

• Full-time students, student nurses, apprentices and Youth Training trainees,
• Patients resident in hospital
• Patients in homes e.g. care home, hostel, independent hospital
• People who are severely mentally impaired
• People staying in certain hostels or night shelters
• 18 and 19 year olds who are at or have just left school/college
• Resident care workers working for low pay, usually for charities
• People caring for someone with a disability who is not a spouse, partner, or child under 18
• Members of visiting forces and certain international institutions
• Members of religious communities (monks and nuns)
• People in prison (except those in prison for non-payment of Council Tax or a fine)
• Foreign diplomats and their non-British spouses.
• Spouses of students where the spouse is not a U.K. citizen and is thereby prevented from seeking employment or claiming benefits

If a discount has already been awarded by the Council it will be shown on your bill in one of the following ways:

50% - it has been assumed that there are no adult residents counted for Council Tax purposes.

25% - it has been assumed that there is only one adult resident in the household who is counted for Council Tax purposes.

Applications for discount must be made in writing. If there is no discount showing on your bill, and you think that you could qualify for a discount, Please contact the Council Tax Team for further advice and information. The telephone number is on your bill or e-mail counciltax@tamworth.gov.uk

This information is a brief guide to Council Tax Discounts. It does not contain the complete legal requirements for each type of discount.

If you have been awarded a discount you must notify the Council Tax Team, within 21 days, of any change in your circumstances which may affect your entitlement. Failure to do so may result in a penalty of up to £280.

People with disabilities

If you, or someone who lives with you (adult or child), need extra space in the property for the use of a wheelchair, or have an additional bathroom, kitchen or other room to meet special needs arising from a disability, you may be entitled to a Disabled Person's Relief. For properties in band B to H, the relief is given by calculating your Council Tax bill on the Valuation Band lower than the one allocated to your property. The reduction for a band A property will be calculated in line with the other bands (1/9 th of band D). This reduction ensures that disabled people do not pay more tax on account of space needed because of a disability.

If you think you may be entitled to a reduction you should contact the Council Tax Team for more information and an application form.

The value of a property, which is the home of a disabled person, may have been reduced because special fixtures have been added for that person's use. If you think this situation applies to your property and the Valuation Band assigned to your property does not reflect that factor, you should contact the Valuation Office.

Exemptions
These are the classes of dwellings that are exempt from Council Tax.

A. An unoccupied dwelling that requires or is undergoing structural alteration or major work to make it habitable or the alterations or work has been completed less than 6 months ago. This exemption can only apply for a maximum of 12 months from the date the property has been designated in need of structural alteration or major repair.
B. A dwelling that has been unoccupied for up to 6 months and is owned by a charity.
C. An unoccupied and unfurnished dwelling that has been so for less than 6 months.
D. An unoccupied dwelling left empty by a person who has gone to prison.
E. An unoccupied dwelling left empty by a person who is now resident in a hospital or nursing home.
F. An unoccupied dwelling forming part of the estate of a deceased person and the personal representative is waiting for grant of probate or letters of administration or less than 6 months have elapsed since such a grant was made.
G. A dwelling where the occupation is prohibited by law.
H. An unoccupied dwelling held for a minister of religion as a residence from which to perform his duties.
I. An unoccupied dwelling where a person has moved to receive personal care.
J. An unoccupied dwelling where a person has moved to provide personal care to another person.
K. A dwelling which has been left unoccupied by students.
L. An unoccupied dwelling which has been repossessed by a mortgagee.
M. A hall of residence provided predominantly for students.
N. A dwelling either wholly occupied by students, school or college leavers or by certain spouses or dependants of students as term time accommodation.
O. UK armed forces barracks, married quarters and accommodation for visiting forces.
P. Visiting forces accommodation.
Q. An unoccupied dwelling which is the responsibility of a bankrupt's trustee.
R. An unoccupied caravan pitch or boat mooring.
S. A dwelling occupied only by a person or persons aged under 18.
T. An unoccupied dwelling that forms part of, or is situated within the curtilage of another dwelling and is difficult to let separately without a breach of planning control within the meaning of the Town and County Planning Act 1990(d).
U. A dwelling only occupied by a severely mentally impaired person or persons.
V. A dwelling where at least one liable person is entitled to diplomatic privileges or immunities.
W. "Granny Annexes".

If you think that your property falls into one of the above categories and should be exempt, please contact the Council Tax Team for an application form.

This information is a brief guide to Council Tax Exemptions. It does not contain the complete legal requirements for each type of exemption.