08 October 2008The full Council Tax bill assumes that there are two adults living in a dwelling. If only one adult lives in a dwelling (as their main home) the Council Tax bill is reduced by 25%.
From 1 April 2004, if a dwelling is determined to be a second home (i.e. a furnished property which is not someone's main residence) then the bill will be reduced by either 10% or 50% depending on the circumstances.
The Council Tax bill for furnished but unoccupied property will be reduced by 50%. Long-term empty property (i.e. unoccupied/unfurnished property for which the initial exemption period has expired) will be charged in full.
When looking at the number of adults resident in a dwelling certain categories of people are not counted. This may result in your dwelling being treated as if it contained only one resident or even no residents and your bill will attract a discount of 25% or 50% accordingly.
The people who are not counted are:
To obtain a form, click on the following:
PDF 32K file details)If you think you may be entitled to a discount and this is not shown on your bill you should contact the Council's Council Tax section.
If your bill indicates that a discount has been allowed incorrectly or there has been any change in circumstances which affects your entitlement, you must tell the Council within 21 days. If you fail to do so you may be required to pay a penalty.
