Discounts and exemptions
Did you know that you might be entitled to a reduction on your Council Tax bill, depending on your circumstances? A full Council Tax bill assumes that there are at least two people over 18 living in a property.
Read the comprehensive guide to Council Tax, including further information about discounts and exemptions, on the gov.uk website.
Discretionary Hardship Relief - Section 13A Guidance (PDF File, 114kb)
Single person discount
You’re entitled to single person discount if only one adult has their main residence in the property. Your bill will be reduced by 25 per cent.
It is also possible to qualify for a discount where there are two or more adult residents if one or more of the adults is termed as exempt from paying council tax bills.
Disregarded adults include:
- full time students
- student nurses
- apprentices and youth training trainees
- patients resident in hospital
- people who are being looked after in care homes
- people who are mentally impaired
- people staying in certain hostels or night shelters
- 18 and 19 year olds who are at or who have just left school after completing a qualifying course of education
- 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
- people in prison (except those in prison for the non-payment of council tax or fines)
If you think you may be entitled to a discount, but it is not shown on your bill, please contact us on 01636 650000 or email email@example.com
If you do receive a discount, but your circumstances change, you must tell us immediately as this may affect your entitlement. If you do not inform us of any changes you may have to pay a penalty.
In addition to the discounts, there are types of property that may be made fully exempt from council tax.
B = unoccupied premises owned by a charity
C = unfurnished and unoccupied for a maximum of four weeks
D = unoccupied home of a person in detention
E = the home of someone now living in a nursing or care Home
F = the home of someone who has died
G = occupation is prohibited by law
H = empty property to be used by a minister of religion
I = left empty by someone who is living elsewhere to receive care
J = left empty by someone who is living elsewhere to provide care
K = was previously occupied only by students
L = a re-possessed property
M = a hall of residence
N = occupied only by students
O = armed forces accommodation
P = occupied by visiting forces
Q = in possession of a trustee in bankruptcy
R = an empty caravan pitch or boat mooring
S = occupied only by people under 18
T = empty property or part of another property that cannot be let separately to the main part of the property
U = occupied only by people who are classed as severely mentally impaired
V = where one of the occupants is entitled to diplomatic privileges
W = a granny annexe
These exemptions are only brief summaries. To find out if you’re eligible, or for more details about any class of exemption, call us on 01636 650000 or email firstname.lastname@example.org
If the property is furnished but not occupied no discount will apply.
A full Council Tax discount applies for the first 28 days from when a property first becomes unfurnished and unoccupied, after this time a full charge is payable. This discount is a property discount. It is not a personal entitlement.
If a property has been empty and unfurnished before a new person becomes liable, this will reduce the 28 day discount period for the new occupier.
From April 2023 the following levies will be charged in addition to the relevant standard Council Tax charge:
- for properties empty for more than 2 years, but less than 5 years, a 100% additional premium,
- for properties empty for more than 5 years, but less than 10 years, a 200% additional premium
- for properties empty for more than 10 years a 300% additional premium
If you or someone who lives with you is disabled, you may qualify for a Council Tax reduction. If you’re eligible, you’ll pay one band lower than the current band for your property.
You are eligible for this reduction if the following apply:
- a disabled person is living in the property
- the property contains a room (other than a kitchen, bathroom or toilet) which is predominantly used by and meets the needs of the disabled person
- the property contains an additional kitchen or bathroom which is needed to meet the needs of the disabled person
- there is sufficient floor space in the property to accommodate a wheelchair and the disabled person needs to use a wheelchair in the property
Download an application for reduction for people with a disability (PDF File, 443kb) or contact us for more information and to check your eligibility.
Care leaver’s reduction
Newark and Sherwood District Council provides a reduction in Council Tax to those persons within the district who are defined as care leavers.
The Council has the power to do this under the Local Government Finance Act 1992.
Providing this support will help care leavers manage the social and financial transition from local authority care to independent living.
Each request for relief by a care leaver will be considered on its own merits by the Director of Resources. Where a reduction has been awarded, a Council Tax bill will be issued showing the detail of the reduction. If a request for reduction is refused, a letter will be issued detailing the reasons for the refusal.
Am I eligible?
You are defined as a care leaver, in this instance, if you’re aged between 16 and 25, currently reside in the district and are required to pay council tax.
One of the following must also apply:
- you’ve been in the care of the local authority (looked after) for a period, or cumulative periods equalling at least 13 weeks since the age of 14, which ended on or after your 16th birthday
- you’re aged between 16 and 21 and a guardianship order is in force (or was in force on your 18th birthday) and you were looked after immediately before the making of that order
- at any time after your 16th birthday but before your 18th birthday, you were, but are no longer, looked after, accommodated or fostered.
This definition incorporates the statutory definitions of “former relevant child” and “qualifying care leaver” as defined in the Children Act 1989.
How will the reduction be applied?
The reduction will be awarded after all other relevant discounts, reductions and exemptions to the council tax liability have been awarded.
Where the reduction is awarded, it will remain in place until your 25th birthday, or until you cease to be liable for the Council Tax, whichever date occurs first. In these circumstances, the bill will be apportioned.