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Council tax
This information applies to England What is council tax Properties exempt from council tax Who has to pay council tax How much is the council tax Empty homes premium for long-term empty properties How to pay council tax Arrears Appeals Particular circumstances
Valuation bands
All home are given a council tax valuation band by the Valuation Office Agency (VOA). The band is based on the value of your home on 1 April 1991. A different amount of council tax is charged on each band. Each local authority keeps a list of all the domestic property in its area, together with its valuation band. This is called the valuation list. The valuation bands are: Valuation band A B C D E F G H Range of values Up to 40,000 Over 40,000 and up to 52,000 Over 52,000 and up to 68,000 Over 68,000 and up to 88,000 Over 88,000 and up to 120,000 Over 120,000 and up to 160,000 Over 160,000 and up to 320,000 Over 320,000
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If the valuation list is changed, for example, if a property is put into a different band, the VOA will write to the council tax payer, informing them of the change. The local authority will then issue a revised council tax bill.
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If there is someone (adult or child) living in a household who is substantially and permanently disabled the council tax bill for the property may be reduced. The reduction is made by charging council tax on a lower valuation band than the one the property is in. For example, if the property is in band D, the council tax bill will be worked out as if it were in band C. This reduction also applies to dwellings in band A. The reduction will be the same proportion of the council tax bill as the properties in the higher bands. To claim a reduction you must show that a disabled person lives in the property, and also that the property has at least one of the following: an extra kitchen or bathroom to meet the needs of a disabled person any other room (except a toilet) which is mainly used by a disabled person to meet their needs enough indoor space for a disabled person to use their wheelchair. An application for this reduction must be made in writing to the local authority. Many local authorities will have a special application form. Some will ask for supporting evidence, for example, a doctors letter. If you think that you may be entitled to a reduction because someone in their household is disabled you should consult an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that give advice by email, click on nearest CAB - [http:// www.citizensadvice.org.uk/index/getadvice] .
Discounts
If only one adult lives in a property, they will get a 25 per cent discount on the council tax bill. When working out how many people live in a property, some people are not counted. These are called disregarded people. You are disregarded if you are: aged 17 or under a prisoner or someone in detention awaiting deportation or under mental health legislation 'severely mentally impaired' full-time students on a qualifying course of education (including correspondence or on-line courses); student nurses; Foreign Language Assistants on the official British Council programme. If the property is occupied only by students then it is exempt from council tax altogether a spouse, civil partner or a dependant of a student who is a non- British Citizen and who, under immigration rules, is not allowed either to work in the UK or claim benefit a young person on a government training scheme or following some kinds of apprenticeship a long-term hospital patient or care home resident living in a hostel which provides care or treatment because of your old age, physical or mental disability, past or present alcohol or drug dependence or past or present mental illness living in a bail or probation hostel a live-in care worker staying in a hostel or night shelter, for example, in a Salvation Army or Church Army hostel a school or college leaver aged under 20 and you have left school or college after 30 April. You will be disregarded until 1 November of the same year whether or not you take up employment aged 18 and someone is entitled to Child Benefit for you a member of a religious community a member of a visiting armed force. Your dependants are also disregarded. If everyone who lives in the property is disregarded, there will still be a council tax bill, but there will be a 50 per cent discount.
Example 1: You are severely mentally impaired and live in a property with your carer. You are both disregarded people. You are entitled to a 50 per cent discount on your council tax. Example 2: You are living alone in a flat on a temporary basis because of a short-term job. Your main home is somewhere else, where youre paying council tax. You are a disregarded person. However, the flat counts as your second home and so you might get a discount of between 10 per cent and 50 per cent. This depends on the policy of the local authority where your second home is located.
A local authority may automatically send a council tax bill which includes a discount. The discount will be shown on the bill. If you believe that you are entitled to a discount and your bill does not show that you have had one, you should apply to the local authority for a discount, as soon as possible. If the bill shows that the local authority has applied a discount and you do not think that you should have one, you must tell the local authority within 21 days. If you do not do this, the local authority may later impose a penalty.
Empty properties
A local authority can offer a discount of 100% or less, or even no discount at all, on a property which is: empty and substantially unfurnished. The reduction applies for a maximum of six months and the property has to be vacant for the whole of this period. This includes a caravan or boat which is used as main residence but which is unoccupied
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empty because it needs major repairs or alterations to make it habitable. The reduction applies for a maximum of 12 months whether the work is actually finished or not by then (although up to six weeks of occupation during the period is allowed). This includes a caravan or boat which is used as main residence but which is unoccupied.
Arrears
When you have not paid an instalment of council tax on the date it is due, your local authority must issue a reminder, asking for payment within seven days. If you fail to pay within this period, you lose the right to pay by instalments and a full year's council tax becomes payable. If you don't pay this within the next seven days, your local authority can ask the magistrates to issue a liability order. A liability order allows a local authority to make arrangements for the arrears to be paid by deductions from your Income Support, Employment and Support Allowance, Jobseekers Allowance or wages, or for bailiffs to seize your goods to the value of the amount owed. Alternatively, you could be sent to prison by the magistrate's court if you do not pay. If your local authority issues you with three reminders for late payment of instalments within the same financial year, you will also lose the right to pay by instalments. A full year's council tax becomes payable when the third reminder is issued. However, in practice, your local authority may continue to accept payment by instalments, as long as they are paid on time. If you are in arrears of council tax, you should consult an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that can give advice by email, click on nearest CAB - [http://www.citizensadvice.org.uk/index/getadvice] .
Appeals
What to do if you think your council tax band is wrong
If you think your council tax band is wrong, you should first contact the Valuation Office Agency (VOA) on: 03000 505 505. Many enquiries can be sorted out on the spot. In some cases, the VOA may review your band. They will write to you, usually within two months, to let you know their decision. Bear in mind that, if your home is already in band A, which is the lowest band, the VOA cannot reduce the band further. In some cases, you can make a formal application to have your band changed. This is called making a proposal.
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Where a band is deleted and the structural alterations are completed, the property will then be banded as a new property, reflecting all extensions and improvements. The new band may be higher than the one which was deleted. The VOA have produced a factsheet which sets out their approach for properties that are in disrepair at www.voa.gov.uk - [http://www.voa.gov.uk/ corporate/CouncilTax/DomesticPropertiesWhichAreInDisrepairOrAreDerelict.html] . If you want to make a proposal, ask the VOA to send you a proposal form to fill in. Or you can fill in a form online at: www.voa.gov.uk - [http:// www.voa.gov.uk/council_tax/cti_home.htm] . If you disagree with the VOA's decision on your proposal, you can appeal to an independent valuation tribunal see under heading The valuation tribunal. For more information about council tax banding, see the VOA website at: www.voa.gov.uk - [http://www.voa.gov.uk] .
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Particular circumstances
There are particular points to remember in the following circumstances:If you live permanently in a hotel you will not be liable for council tax on the property although the hotel charges would probably include an amount towards any council tax payable If you have more than one home you will probably pay a reduced council tax on your second home (if no-one lives there) and a full council tax on your main home. This depends on the policy of the local authority where your holiday home or second home is located. The VOA has produced a factsheet for England on holiday cottages which is available at www.voa.gov.uk - [http://www.voa.gov.uk/corporate/Publications/ holidayCottagesGuide.html] If you own caravans or mobile homes if you live permanently in a caravan or mobile home, you will pay the council tax. If you have a caravan that you let out as a business, you have to pay business rates, not council tax. Towing caravans kept at your home will not be subject to either council tax or business rate If you are a student or Foreign Language Assistant on the official British Council programme, you will have to pay council tax if you are the liable person for a property. However, if all the people living in the property are students or Foreign Language Assistants, no council tax will be payable. If some of the residents are students or Foreign Language Assistants, the council tax may be reduced. If you are in any of these groups and need further information you should consult an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that can give advice by email, click on nearest CAB - [http://www.citizensadvice.org.uk/index/ getadvice] .
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