Page content section :
Council tax and business rates
Council tax explanatory notes : Discounts
- Occupied properties
- Second homes and long term empty properties (more than six months)
- Forms (on-line)
Occupied properties :
The full council tax bill assumes that at least two adults have the property as their main home. If only one adult lives in the property (as their main home) then the council tax bill can be reduced by a quarter (25 per cent).
When counting the number of adults for discount purposes the following groups of people should be disregarded :
- 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 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 providing personal care for someone who is not a spouse, partner or child under 18 years of age
- members of forces visiting this country and certain international institutions
- members of religious communities (monks or nuns)
- people in prison (except those in prison for non-payment of council tax or a fine).
Therefore, if there are two adults resident but one of them is a full-time student, they will be disregarded from the count and a 25 per cent discount will apply.
Second homes and long term empty properties (more than six months) :
Until the 31 March 2004 properties which were no-one's main home were entitled to a 50 per cent discount. However, the Government introduced legislation giving the council discretion to vary the discount awarded to second homes and long term empty properties, with effect from 1 April 2004.
Second homes are those properties which, are no-one's main home, but remain furnished. Long term empty properties are those properties which, are no-one's main home, are unfurnished and have been so for a period of six months or more.
From 1 April 2004 it has been decided that in Adur, the owners of second homes will only be entitled to the minimum statutory discount of 10 per cent leaving a 90 per cent charge. There are a limited number of exceptions to this regarding caravans and boats and also properties that are in some circumstances owned by a person required to live in another job-related property. Further details can be obtained from the local taxation office.
From 1 April 2004 it has also been decided in Adur to remove the 50 per cent discount on long-term empty properties and owners of these properties will therefore pay a full charge after the initial statutory period of exemption.
There are also some circumstances where special discounts or exemptions could apply on an individual or collective basis (such as properties not being habitable due to flooding). The cost of this, including the council tax in respect of West Sussex County Council and the Sussex Police will be borne only by the Adur taxpayers. If you consider there are special circumstances in your case or you wish further details please contact the local taxation office.
If you think you may be entitled to a discount you should contact the local taxation office. If your bill shows that a discount has been granted, you must let the council know of any change of circumstances, which may effect your entitlement, within 21 days of that change.
Forms (on-line) :
(these forms requireAdobe
Acrobat)
- Reduction for people with a disability - see also disability explanatory notes
- Reduction in the event of a bereavement
- Reduction in the event of someone going into a nursing home
- Saving money form
- Single adult discount - start claiming discount if someone moves out of property
- Single adult discount - stop claiming discount if someone moves into property
- Student
discount
- See also : Council tax benefit and housing benefit forms
