There are a number of discounts for council tax payers.
Single person discount
We calculate your council tax assuming that two adults live in your property. If an adult lives alone or they are the only person aged 18 or over in a property, the council tax bill is reduced by 25 per cent.
In addition, certain people are not included when calculating the number of adults. For example, if more than one adult lives in a property and all but one fall into any of the following disregard categories, the bill will be reduced by 25 per cent. If all occupying adults are disregarded (and the property does not fall into an exemption category), then the amount charged is reduced by 50 per cent.
The following is a list of persons who are "disregarded" when assessing liability with links to the relevant application form:
Important changes affecting Council Tax exemptions and discounts
Council Tax is administered under central government regulations, with the introduction of the Localism Act new powers have been delegated to local authorities. In addition, the Local Government Finance Act 2012 has amended the legislation with regard to some exemptions and discretionary discounts. Local authorities now have the discretion to determine the levels of discount for unoccupied unfurnished properties and properties requiring major repairs or structural alteration to render habitable.
From 1 April 2013 the following discounts are applicable:
- Class C discount - Unoccupied and unfurnished dwellings - a discount of 25 per cent for a maximum of 6 months
- Class D discount - Unoccupied and unfurnished dwellings that require or are undergoing major repair work or structural alterations - a discount of 25 per cent for a maximum of 12 months.
From 1 April 2014, empty properties will no longer receive any discount and will be liable for 100 per cent of their council tax bill.
If you currently have a discount for any of the following, this will end on 31 March 2014 and a full Council Tax charge will apply:
- Class C discount - Unoccupied and substantially unfurnished dwellings
- Class D discount - Unoccupied and unfurnished dwellings that require or are undergoing major repair or structural alteration.
Also from 1 April 2014 if your property has been empty and unfurnished for two years or more you will be charged an additional 50 per cent premium, as allowed by the Local Government Finance Act 2012. This will mean that you will now be liable for 150 per cent of your Council Tax bill.
Band A property -
Charge from 1 April 2014 = £1033.78
50% additional charge = £516.89
Total council tax to pay = £1550.67
We have discretion to set the level of discount for second homes (furnished, unoccupied properties). With effect from 1 April 2013 no discount is applicable therefore second homes are charged the full Council Tax.
How to apply for a discount
To apply for a discount, write to the Council Tax Section, Revenue and Benefits, PO Box 224, Hereford HR1 2XW or email us at firstname.lastname@example.org or download, complete and return the relevant application form. The following discount application forms are available on this website:
- Apprentice discount application form
- Care worker discount application form
- Child benefit discount application form Detention discount application form
- Detention discount application form
- Religious discount application form
- Severe mental impairment discount application form
- Single person discount application form
- Student discount application form
- Youth trainee discount application form
- Class C discount application form (empty property) - only applicable up to 31 March 2014
- Class D discount application form (uninhabitable property requiring major repairs) - only applicable up to 31 March 2014
New - with effect from 1 April 2014 a new discount of 50 per cent for annexes (which are not exempt) will apply where the annexe is used by the occupier of the main dwelling or a member of their family.
We regularly review council tax discounts. If you receive a discount review form, you must complete it and return it to us.
If you are no longer entitled to a discount, please let us know, giving precise details of the changes and when they happened.
If we send you a discount review form, and you do not complete it, we will cancel your discount.
If you lose your review form, please contact us to request a replacement: