Are you entitled to a reduction?

Discounts

The full Council Tax bill assumes that there are two adults living in a property. If only one adult lives in a property (as their main home), the Council Tax bill will be reduced by a quarter (25%). If a property is no ones main home and is unfurnished, the property will be exempt for 6 months and then a 50% charge will apply. If the property is no ones main home but is furnished a 90% charge will apply.

Some people in the following groups may not count towards the number of adults resident in a dwelling:

• full-time students
• student nurses
• apprentices and Youth Training trainees
• patients resident in hospital
• residents receiving care in a nursing home
• people who are severely mentally impaired
• people staying in certain hostels or night shelters
• 18 and 19 year olds who are at or have just left school
• care workers working for low pay, usually for charities
• people caring for someone with a disability who is not a spouse, partner, or child under 18
• members of visiting forces and certain international institutions
• members of religious communities (monks and nuns)
• people in prison (except those in prison for non-payment of Council Tax or a fine)
• foreign diplomats and their non-British spouses.

If you think you may be entitled to a discount you should contact the Council Tax Section of the Benefits & Exchequer Services for more information.  Alternatively, you can complete an application form, see 'about council tax', or click on the link at the bottom of the page.

Email: Revenues&Benefits@warrington.gov.uk

Benefits & Exchequer Services on 443210 (local rate)

If a discount has already been awarded by the council it will be shown on your bill in one of the following ways:

50% - it has been assumed that there are no adult residents counted for Council Tax purposes.

25% - it has been assumed that there is only one adult resident in the household who is counted for Council Tax purposes.

If you have been awarded a discount you must notify the Council Tax Section, within 21 days, of any change in your circumstances which may affect your entitlement. Failure to do so may result in a penalty of £50.

Exemptions

Some properties may be exempt from the Council Tax, i.e. no Council Tax is payable. They include properties which are occupied ONLY by under 18 year olds, students; people who are severely mentally impaired; armed forces barracks; messes and married quarters; annexes of properties occupied by a dependant relative; or where the person liable to pay is a Foreign Diplomat/Member of an International Organisation.

Also unoccupied properties which:

• are unfurnished (exempt for up to six months from the date the furniture is removed)
• are unfurnished and require or are undergoing structural alteration or repair for a limited period of up to twelve months, regardless of whether the repairs/alterations have been completed. (Please ring 01925 443210 for further details)
• are waiting for probate or letters of administration to be granted (exempt for up to six months after probate has been granted unless the deeds have been transferred to the new owner)
• are owned by a charity and were last used for charitable purposes (exempt for up to six months)
• are left empty by someone who has gone into prison
• are left empty by someone who has moved permanently into a care home or hospital
• are left empty by someone who has moved to another person’s home to either receive or give personal care
• unoccupied dwelling where a mortgagee is in possession under the mortgage
• are waiting to be occupied by a minister of religion
• are uninhabitable by law
• are the responsibility of a bankrupt’s trustee
• have been left empty since the owner left to become a full-time student elsewhere
• certain annexes (e.g. empty granny flats).

If you think your property should be exempt please contact the Council Tax Section.

People with disabilities

If you, or someone who lives with you (adult or child), need extra space in the property for the use of a wheelchair, or an additional bathroom, kitchen or other room to meet special needs arising from a disability, you may be entitled to a Disabled Person's Relief. For properties in band B to H, the relief is given by calculating your Council Tax bill on the Valuation Band lower than the one allocated to your property.

From 1 April 2000 Disabled Person's Relief may also apply to band A properties. The reduction for a band A property will be calculated in line with the other bands. This reduction ensures that disabled people do not pay more tax on account of space needed because of a disability.

If you think you may be entitled to a reduction you should contact the Council Tax Section for more information and an application form.

The value of a property, which is the home of a disabled person, may have been reduced because special fixtures have been added for that persons use.

If you think this situation applies to your property and the Valuation Band assigned to your property does not reflect that factor, you should contact the Valuation Office.

Council Tax Benefit

Information on Council Tax Benefit can be found by clicking here.  

Armed forces council tax rebate

UK armed forces personnel serving overseas are entitled to a council tax rebate.

The Ministry of Defence is doubling the Council Tax Relief (CTR) for service personnel on eligible operations overseas from 25% to 50%, with effect from 1 July 2011.

Those eligible to claim relief are all Regular Service personnel, mobilised Reserves and Full Time Reserve Service (Full or Limited Commitment) personnel serving in Operational Locations specified by MOD who pay Council Tax (or Rates in Northern Ireland) for a private property or Contributions in Lieu of Council Tax (CILOCT) for Service Family Accommodation (SFA).

The MOD administers the CTR scheme which is paid as a tax free lump sum on completion of duty, based on the number of days in the qualifying Operational Location.

Full details of eligibility and methods of claiming, which are made on return from deployment, are published in Joint Service Publication 754, Chapter 9, Section 11 (available on the Defence Intranet - internal users only).The process of applying for CTR for those eligible has not changed.

Contact us for more information: 443322 (local rate) or contact@warrington.gov.uk.

Second homes  

The Local Government Finance Act 2003

Under the Local Government Finance Act 2003, if you own a property within the borough of Warrington which is furnished but is not your main residence you will receive a 10% council tax discount for this property.

If you own a property that is furnished to let and becomes vacant between tenancies you will only receive a 10% discount for this property until it is re-let.

In certain circumstances second homes that are provided by an employer and that are considered to be job-related accommodation may qualify for a 50% discount where both homes concerned are in Great Britain. These may include:

• Ministers of religion who have their own home but have to live in other accommodation
• second homes owned by service personnel who have their main residence provided by the Ministry of Defence
• publicans who have their own home but their contracts say that they have to live in the pub they run
• caretakers who have contracts specifying that they have to live on the premises.

If you own a property that is unoccupied and unfurnished there will be no council tax to pay for the first six months following the property becoming empty and a 50% discount will apply thereafter.

If you require any further information please contact  Benefits & Exchequer Services, PO Box 5, New Town House, Buttermarket Street, Warrington WA1 2NH or call 443210 (local rate).