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Council tax discounts available for property circumstances

Helen Rodger - March 2011
council.tax@kirklees.gov.uk

Do you own an unoccupied property?

If your property is unoccupied and unfurnished you can claim up to six months free from paying council tax. After six months, we will charge you for the property at the full council tax rate.

To claim, please write to us giving full details, for example when your property became unoccupied and unfurnished and when you expect the situation to change. We may ask one of our visiting officers to visit the property to confirm the circumstances.

Alternatively, is your property unoccupied because it is:
  • Against the law to occupy it?
  • A clergy dwelling?
  • Owned by a student?
  • Owned by a charity?
  • Repossessed?
  • Owned by someone who has been made bankrupt?
  • A caravan pitch or boat mooring?
  • An annexe eg. granny flat?
  • Waiting for probate or letters of administration to be granted?
If so, you may be able to claim a full exemption, meaning you may not have to pay any council tax. The length for which an exemption can be allowed can vary.

Long term empty properties that are unoccupied and unfurnished for other reasons are subject to a full council tax bill once the initial six-month exemption has expired.

Please contact us to discuss your circumstances so we can be sure you get the information you need.

Do you own a second home?

If your property is furnished but unoccupied, the property may qualify for a 10% discount. Complete a 'second home' application form (PDF: 49kb) to claim this discount.

A property let furnished by a landlord is classed a "second home" and will be liable for a 90% charge when it is unoccupied.

Are you making major or structural repairs to your property?

You could claim up to a year free from paying council tax if your property is empty (both unoccupied and unfurnished) and it:
  • needs or is undergoing major repair work to make it habitable, or
  • is undergoing structural alteration.
Simply download and complete an application form for major or structural repairs (PDF: 69kb).

The exemption will end once the major or structural work is complete. You can claim up to a further six months if the property remains unoccupied and unfurnished. The maximum period you can claim is 12 months.

Examples:
  1. You start work on the property on 1st January 2009 and complete the work on 1st March 2009. You would be entitled to the discount until 31st August 2009.
  2. You start work on the property on 1st January 2009 and complete the work on 1st September 2009. You would only be entitled to the discount up to 31st December 2009.
When your exemption ends, we will charge you council tax and no further discount is available. However, if your property is unoccupied but it is furnished, the property may qualify for a 10% discount. This discount applies to second homes.

A property let furnished by a landlord is classed a "second home" and will be liable for a 90% charge when it is unoccupied.

Does your property fall into one of these categories?

Is your property:
  • a student halls of residence?
  • occupied by full time students?
  • armed forces barracks, messes and married quarters?
  • occupied by a person(s) under 18 years old?
  • occupied by a person(s) who is severely mentally impaired (PDF: 38kb)?
  • the main residence of a person entitled to diplomatic privileges and immunities?
If yes, a full exemption may apply and you may not have to pay any council tax. Please contact us to discuss your situation.

Are you responsible for paying council tax for a property you don't live in?

You may not have any council tax to pay if you no longer live in the property because you have: You must apply for these exemptions. Either download an application form or contact us and we'll send one to you. If your property is unoccupied but it is furnished, the property may qualify for a 10% discount. Complete a 'second home' application form (PDF: 49kb).

If your property is unoccupied and unfurnished, you can claim up to six months free from paying council tax. After six months, we will charge you for the property at the full council tax rate. To claim, please write to us giving full details, for example when your property became unoccupied and unfurnished and when you expect the situation to change. We may ask one of our visiting officers to visit the property to confirm the circumstances.

Does your property have a separate granny annexe occupied by a dependent relative?

You may not have to pay council tax for an annexe, or similar self contained part of a property which is occupied by a dependent relative who is:
  • aged 65 years or older,
  • disabled, or
  • severely mentally impaired.
To claim this exemption, please download and complete an application form for a dependent relative (PDF: 54kb).

Have you altered your property to meet the needs of a disabled person?

If yes, you can apply for your property banding to be reduced by one valuation band. For example, a property in valuation band D will pay the council tax bill for a band C property. If your property falls into valuation band A the reduction will be 1/9th of the band D charge. The reduction will not affect the valuation of your home or its banding on the valuation list.

Adaptations that could qualify for a discount can include having:
  • A room other than a bathroom, kitchen or toilet which is used mainly by the disabled person
  • An additional bathroom or kitchen for the use of the disabled person
  • Extra space inside the home for the use of a wheelchair.
When considering whether a reduction should apply, we have to decide whether the person with the disability would find it impossible or extremely difficult to live in the home, or whether their health would suffer, or make the disability become more severe, if the extra feature were not available.

To qualify for the reduction, the extra room need not be specifically built, but can be an existing room used specifically for the person with the disability.

Download disabled reduction application form (PDF 60kb)

What happens if the circumstances of my property change whilst I receive a council tax discount?

You may not be entitled to receive the council tax discount you are claiming, depending on what the change is.

You must tell us straight away if your circumstances change so we can check your bill is right. The sooner you tell us about a change, the more time we have to spread your council tax payments for you.

Depending on your property's circumstances, or your own, you may be able to claim a different reduction or council tax benefit.

To tell us about a change of circumstances, or to ask about claiming other reductions, please contact us. Receiving a discount when you know you are not entitled to it could be considered an offence under the Theft Act 1978.

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