Who qualifies for council tax discount?
Property related discounts, reductions and premiums
An empty and unfurnished property may receive 100% discount, for the maximum of one month.
Properties unoccupied and undergoing structural alteration or major repair may receive a discount of 50%, for the maximum of twelve months.
Empty and unfurnished properties remaining empty over two years, may become subject to an additional Empty Property Premium of 50% until the property is deemed in use.
When determining the number of residents in a home, certain groups of people are disregarded for the purpose of determining if the household is eligible for discount. This means that the bill for a dwelling where one of the two residents is entitled to be disregarded for discount purposes will be the same as that for a dwelling with one resident (25% discount).
If the disregarded person lives alone, then only the property element of the bill is payable (50%). If, however, there are three or more residents and only one is disregarded, there will be no entitlement to a discount.
Classes of disregarded persons
People considered as disregarded:
People in detention
Severely mentally impaired
Over 18 Child Benefit Payable
Full time students
Foreign language assistants
Non British spouses of student
Sole or main residence in hospital
Resident in care home, nursing home or hostel
Carer employed by a relevant authority
Carer for person in receipt of relevant allowance
People staying in short stay hostels
Member of international HQ & defence organisations
School leavers under 20 up to 1 Nov
Members of visiting forces and their dependants
Occupied by diplomat but who is not liable for council tax
Individuals with disabilities?
A liable person is entitled to a reduction by way of re-banding a dwelling to one shown in the Valuation list if there is a disabled person resident in the dwelling. Properties in Band A will pay 5/9ths of a Band D charge.
In order to qualify, or for a reduction to be applicable, the dwelling must contain certain facilities which are considered as essential or of major importance to the well-being of the disabled person because of the nature and extent of his/her disability.
The features are:
A room other than a bathroom, kitchen or lavatory, which is used predominantly by the disabled person
A second bathroom or kitchen
Extra space inside the property to allow for wheelchair circulation
In order to allow the reduction, the billing authority must be satisfied that, without the feature, the disabled person would find it difficult to live in the dwelling and his/her health would suffer.
Hounslow Revenue Services
P.O. Box 355