How to apply
If you want to apply for a discount, exemption, or reduction, you can download an application form by clicking on the links below. Please print the form, then complete and return it to the address shown.
Types of reductions
There are various types of reductions available to Council Tax payers. They do not depend on income but instead are granted if certain conditions are met.
- There are reductions available for persons with disabilities where certain adaptations have been made to the property
- There are 10% and 25% discounts available
- There are full exemptions available – which means that you pay no Council Tax!
- You may also be able to apply for council tax benefit
- You may be able to appeal against your council tax band.
Please send completed application forms to:
Revenues and Benefits Service
London Borough
of Waltham Forest
PO
Box 856
London
E17 9PN
Important: reporting changes in circumstances
If your circumstances change after you have been granted a reduction, it could affect your entitlement - for example, if another adult moves into your property, or someone turns 18 years old.
You must tell the Revenues and Benefits Service about any changes in circumstances that would affect your reduction, within 21 days of the change.
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 download an application form (66KB Word file), print and sign it, then send back to us, or contact Revenues and Benefits Service for more information.
Discounts
To apply for any of the discounts below, please either download a council tax discount application form (78KB Word file) which can be printed, signed and sent back to us, or download one of our online application forms.
Single Person Discount
If you are the only person aged 18 or over living in your home, you are entitled to a discount of 25% off your Council Tax bill. Fill in our new online Application for single person discount form to set up your discount.
Unoccupied Properties and Second Homes (from April 2005)
- If your property is empty and furnished, then you can apply for a discount of 10%
- If your property is empty and unfurnished, the full council tax is payable once any exemption has expired
Other Council Tax 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
Who is not counted?
These are the groups of people who are not counted:
- A person who has child benefit paid for them. If there is only one adult who is counted, besides the person for whom child benefit is paid, you can make a claim by downloading an application form for other Council Tax discounts then print it out, sign it, and send it back to us
- You can download a School and college leavers or full time students application form to print out, sign, and send back to us if there is only one adult who is counted, besides:
- School and college leavers aged under 20, leaving full time education between 30 April and 1 November. They are not counted during that period
- Full time students (and their spouses or dependants who are not members of the EU) , student nurses, apprentices and people on Youth Training Schemes
- You can download an application form for a person who is severely mentally impaired to print out, sign, and send back to us
- You can download an application form for a person whose main home is a hostel, hospital, residential care home or nursing home to print out, sign, and send back to us
- You can download an application form for any of the following discounts to print out, sign, and send back to us.
- A person employed as a care worker (usually by a charity) for more than 24 hours a week, and who is paid £36.00 per week or less
- A person living in the same property as someone they provide care for. The care must be for at least 35 hours per week and does not apply if the carer is providing care for a spouse or partner, or is a parent caring for a child under 18
- You can download an application form for any of the following discounts to print out, sign, and send back to us:
- A member of a religious community who has no income or capital of their own
- A member of an international headquarter and defence organisation and their dependants
- A person in prison or detention, by order of a court
- A person staying in certain hostels or night shelters
- Diplomats and their non-British spouses
Alternatively if you, or someone in your property, falls into one of the categories and you think you may be entitled to a discount, you can contact Revenues and Benefits Service direct for more information, or to ask for an application form to be posted to you.
If everyone living in your home is a full time student or severely mentally impaired, you will not have to pay Council Tax - see "Exempt properties" below:
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. The list below shows these exemptions, and the class by which they are identified. If you receive an exemption, the Exemption Class will be shown on your Council Tax bill.
| Class | Description |
|---|---|
| Ai | Unoccupied properties that have been newly built or structurally altered. This exemption will apply for 6 months if the property remains empty and unfurnished. |
| Aii | Unoccupied properties that are having major repair work or structural changes. This exemption lasts for a maximum of 12 months. |
| B | Unoccupied properties that are owned and were last used by charities. Exemption lasts for 6 months. |
| C | Unoccupied properties that are largely unfurnished. Exemption will last for 6 months. |
| D | Unoccupied properties which were previously occupied by someone who has gone in prison and s/he owns the property or retains the tenancy for the property. |
| 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. |
| 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 |
| G | Unoccupied properties in which it is illegal to live. |
| H | Unoccupied properties that are awaiting ministers of religion to move in, who will perform their duties from them. |
| I | Properties left unoccupied by people who have moved to receive personal care elsewhere. |
| J | Properties left unoccupied by people who have moved to provide personal care to another person who lives elsewhere. |
| 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. |
| L | Unoccupied properties which have been repossessed by a mortgage lender. |
| M | Student halls of residence. |
| 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 |
| O | Armed forces accommodation for non-visiting forces. |
| P | Armed forces accommodation for visiting forces. |
| Q | Unoccupied properties where the person responsible for paying the council tax is a trustee in bankruptcy. |
| R | A pitch or a mooring which is not occupied by a caravan or a boat. |
| S | Properties occupied only by a person or persons aged under 18. |
| T | An unoccupied annexe which forms a separate part of a home that is being lived in. |
| U | Properties occupied only by a person(s) who is (are) severely mentally impaired. |
| V | Properties where the person responsible for paying is a diplomat. |
| W | A dwelling that is one of at least two dwellings in a single property, occupied by a dependant relative of a person living in another dwelling in the property. |
If you think you may be eligible for an exemption and want to apply, then download an exemption application form (DOC), print and sign it, enclose any proof required, and send it back to the address shown.
You can also contact the Revenues and Benefits Service direct to ask for a form to be sent to you or if you have any queries.
