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Council Tax: Discounts, exemptions and reductions

Last updated 23 May 2013

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There are various types of discounts and exemptions available to Council Tax payers.

They do not depend on income but instead are granted if certain conditions are met.

If you want to apply for a discount, exemption, or reduction, you can apply online by selecting the relevant form from the apply area.

Council Tax reductions

There are a number of different reductions you may be able to claim:

Reductions in certain cases for people with disabilities

  • Discounts
  • Exemptions
  • Council Tax support

How to apply

If you want to apply for a discount, exemption, or reduction, all of our forms can be submitted online. You may also be able to:

Reductions for people with disabilities

You may be able to get your bill reduced if your home has certain features that are essential or extremely important to the well-being of a person (adult or child) with a disability who lives in your home. These features are:

  • A room, other than a bathroom, kitchen or toilet which is used mainly by the person with a disability; or
  • A second bathroom or kitchen which is required for meeting the needs of the person with a disability; or
  • Sufficient floor space inside your home for using a wheelchair

If you are entitled to a reduction, your bill will be reduced to the amount due for a property in the next valuation band down. For example, If your home is in valuation band "D", your bill will be reduced to the amount for a band "C" property. If you want to apply then complete our online application form.

Council Tax discounts

To apply for any of the discounts please select the relevant form from the apply area.

Single person discount

If you are the only person aged 18 or over living in your home, you are entitled to 25% off your Council Tax bill. Fill in our online application form.

Unoccupied but furnished properties/second homes

  • If you are leaving your property empty but furnished you are entitled to 10% off your Council Tax bill. To apply for this discount complete our online form available in the apply area to have your discount awarded - Please note that this discount will reduce to 0% from 1 April 2013, this means that the full charge will be payable.
  • If you are leaving your property empty but furnished due to being placed in accommodation related to your employment you may be entitled to 50% off your Council Tax bill. In order to determine if you are entitled to this discount, you will need to supply confirmation from your employer that your accommodation is linked to your job. To apply for this discount complete our online application form.

Council Tax disregards (other discounts)

You will not normally be able to claim a Council Tax discount if two or more adults live in your home. However, certain people are "not counted" when we work out how many people live in a property:

  • If all but one of the adults living in your home are not counted, you can get a 25% discount
  • If all the adults living in your home are not counted, you can get a 50% discount

People who can be disregards:

The criteria and application form can be seen by selecting the relevant disregard that relates to your circumstances

Discretionary Reduction for Council tax

If you experience exceptional circumstances of financial hardship you may be able to claim discretionary help. The budget for this is limited so the help available will be for a limited periods and amounts. To apply you please read the criteria below and download and return the application form.

Guidance Notes for the application for Discretionary Reduction of Council Tax

  • Applications must be made in writing by completing the application form.
  • Applications will be evaluated on their individual merits by reference to the following criteria: The application must be due to Exceptional financial or personal hardship usually brought about by events outside the applicants’ control.

Evidence Required – Financial or Personal Hardship

  • Summary of reason for application
  • Any evidence to substantiate reason
  • Statement of how this reduction will assist and what will happen next
  • Completed Income & Expenditure Form
  • Bank Statement
  • Utility Bills
  • Evidence of Rent & Mortgage
  • Employment details with pay advices
  • Evidence of Benefits received

    •  

    • A decision on your claim will be made within 1 month or receipt of the application, but this will be extended if you are asked to provide further evidence. Then a decision will be made within 1 calendar month of receiving all the evidence.
    • Discretionary Reductions are funded by the Council Tax payers of the Borough. Payment of any award under this scheme is dependent upon sufficient funds being available within the Council’s budget. An award will only be made for Council Tax within the current financial year.
    • If you disagree with the decision on your application, you can ask for a review of the decision, which will be done within 1 calendar month of the Decision Notification letter.

     

    Download an Application for Discretionary reduction for Council tax form.

Council Tax exempt properties

In some cases, a property may be exempt from Council Tax - this means you do not have to pay anything for the time it is qualifies for exemption. The Council Tax (Exempt Dwellings) Order 1992 sets out when a property will be exempt from Council Tax.

You can apply for an exemption online by the selecting the online application form that relates to your circumstances.

Class Description
A Unoccupied properties that are new or that have been structurally altered to form a new property This exemption will apply for 6-months if the property remains empty and unfurnished.


Unoccupied properties that are having major repair work or structural changes. This exemption lasts for a maximum of 12-months if the property remains empty and unfurnished.

This exemption class has been abolished with effect from 1 April 2013. Read information on changes for further details.

If you wish to apply for this exemption for a period prior to 1 April 2013, then you will need to supply us with your current address, proof of works and evidence of cost of materials/photographs in order for your application to be assessed. If you are successful the exemption will only be applied until 31 March 2013, the full Council Tax charge will apply from 1 April 2013.

B

Unoccupied properties that are owned and were last used by charities. Exemption lasts for 6 months. In order to be assessed for this exemption you will need to satisfy three parts.

1. The property must be owned by a registered charity

2. The body must be ‘established for charitable purposes’.

3. When the property was last occupied it must have been occupied ‘in furtherance of the objects of the charity’.

If you believe you can meet the required criteria please complete the Online application form

C Unoccupied properties that are largely unfurnished. Exemption will last for 6 months.

This exemption class has been abolished with effect from 1 April 2013. Read information on changes for further details.

If your property is empty and unfurnished prior to 1 April 2013 and continues to be so after this date then we can apply the exemption from the date your property became empty. The full Council Tax charge will apply from 1 April 2013. Please email us at revenue.services@walthamforest.gov.uk. If you have not moved in to the property then you will need to supply us with your forwarding address before we can apply the exemption.

D Unoccupied properties, which are owned and were previously occupied by someone who has gone into prison. Online application form
E

Unoccupied properties, which were previously occupied by someone who is now living in a hospital, residential, care home, nursing home or hostel and s/he owns the property or retains the tenancy for the property. Online application form

F Unoccupied properties where the personal representative of a person who has died, is waiting for probate or letters of administration to be granted and for up to 6 months after. Online application form
G

Unoccupied properties in which it is illegal to live. Online application form

H

Unoccupied properties that are awaiting ministers of religion to move in, who will perform their duties from them. Online application form

I

Properties left unoccupied by people who have moved to receive personal care elsewhere. Online application form

J

Properties left unoccupied by people who have moved to provide personal care to another person who lives elsewhere. Online application form

K Unoccupied properties which are owned and were previously occupied by a student or someone who became a student within 6 weeks of leaving the property. Online application form
L Unoccupied properties which have been repossessed by a mortgage lender. Online application form
M Student halls of residence. Online application form
N Properties occupied only by full-time students (and their spouses or dependants who are not EU Citizens). This exemption also applies between 1 May and 31 October or school or college leavers who have recently left their place of study; A person is disregarded if they are


a) the spouse or dependant of a student within the meaning of paragraph 4 of Schedule 1 to the Act; and

b) not a British citizen and who is prevented, by the terms of his leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits.”. Online application form

O Armed forces accommodation for non-visiting forces. Online application form
P

Armed forces accommodation for visiting forces. Online application form

Q

Unoccupied properties where the person responsible for paying the Council Tax is a trustee in bankruptcy. Online application form

R

A pitch or a mooring which is not occupied by a caravan or a boat. Online application form

S

Properties occupied only by a person or persons aged under 18. Online application form

T

An unoccupied annexe which forms a separate part of a home that is being lived in. Online application form

U

Properties occupied only by a person(s) who is (are) severely mentally impaired.

If everyone living in your home is a full time student or severely mentally impaired, you will not have to pay Council Tax. Online application form

V

If a property is occupied by persons who would be liable but for being classed as diplomats, the property will be exempt. Online application form

W

Where a dependant relative (someone, over 65 or disabled or severely mentally impaired) lives in a property that forms part of the families' main property, the annexe will be exempt. Online application form

Frequently asked questions (FAQs)

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