Council tax explanatory notes

Paying council tax over 12 months

Council tax instalments can now be spread over 12 months instead of 10. If you would like to pay your council tax over 12 instalments please complete our contact form detailing your name, address and reference number or contact the Customer Services Team on 01455 238141.

My council tax/my benefits

Once registered, customers will be able to view and manage their council tax and their benefit claim online.
Further information:

• My council tax
• My benefits

Council tax valuation bands

The Valuation Office Agency (not your local council) has allocated every property into one of eight valuation bands. Further details are available on the Valuation Office Agency website (GOV.UK)

The following list details the band, value at 1 April 1991 and the proportion of council tax compared to band D:

• Band A: up to and including £40,000 - 6/9 proportion of band D charge
• Band B: £40,001 to £52,000 - 7/9 proportion of band D charge
• Band C: £52,001 to £68,000 - 8/9 proportion of band D charge
• Band D: £68,001 to £88,000 - 9/9 proportion of band D charge
• Band E: £88,001 to £120,000 - 11/9 proportion of band D charge
• Band F: £120,001 to £160,000 - 13/9 proportion of band D charge
• Band G: £160,001 to £320,000 - 15/9 proportion of band D charge
• Band H: more than £320,000 - 18/9 proportion of band D charge

Council tax valuation appeals

If you do not agree with the band for your home and you wish to make an appeal, please contact the Valuation Office Agency (GOV.UK) or telephone: 03000 501 501.

Further information regarding banding appeals, or visit the Valuation Office Agency website (GOV.UK)

Other appeals

If you wish to appeal against any other matter regarding your council tax, please do so in writing to the council tax team. You may complete our contact form or write to us. Our address details are:

You should continue to pay your original council tax demand notice whilst your appeal is outstanding. In the event of an overpayment the credit will be offset against any outstanding balance and the remainder refunded to you.

Discounts

Council Tax assumes there are at least two adults living in the property. If you live on your own you are entitled to a 25% discount. If an adult within the household falls into one of the following categories then a discount may apply:

• Full time students, student nurses, apprentices, youth training trainees and foreign language assistants
• 18/19-year-olds who are at or have just left school or college
• Patients resident in hospital or being looked after in care homes
• Severely mentally impaired people
• People in hostels or night shelters
• Low paid care workers usually employed by charities
• People caring for a person with a disability who is NOT a partner or child under 18 years old
• Members of religious communities such as monks or nuns
• People in detention (except for non-payment of council tax or a fine)
• Members of visiting forces, certain international and defence organisations
• Care leaver discount effective from 1 April 2019

Temporary absences owing to holiday or work will not normally result in discount entitlement.

Properties that are unoccupied and furnished - are not entitled to any discount, a full charge will apply.

Properties that are second homes - are not entitled to a discount, a full charge will apply.

Annexe discount - annexes are entitled to a 50% discount if they are occupied by a relative of the person liable to pay council tax on the main home or if it is unoccupied the annexe must be being used as part of the main home. Please contact us for more details. If you wish to apply we will send you an application form.

Properties that are in need of, or undergoing major repair work or structural alteration - are entitled to a 50% discount from council tax for up to 12 months.

Properties that are unoccupied and unfurnished - are entitled to a one month discount of 100%. For properties that are empty for more than two years a long term empty premium will now apply. Further information is available in council tax discounts and exemptions. 

Exemptions

Some properties may be exempt from council tax and the following is a broad description:

• Class B: owned by a charity (up to six months)
• Class D: left empty by someone who has gone to prison
• Class E: previously occupied by a person in permanent residential care
• Class F: waiting for probate or letters of administration to be granted (up to six months after probate is granted)
• Class G: empty because occupation is forbidden by law
• Class H: waiting to be occupied by a minister of religion
• Class I: left empty by someone who has moved to receive personal care by reason of old age, disablement or illness
• Class J: left empty by someone who has moved to provide personal care to another person
• Class K: owned by a student and last occupied by a student
• Class L: subject to a repossession order
• Class Q: the responsibility of a bankrupt's trustee
• Class R: a site for a caravan, mobile home or mooring
• Class T: granny annexes or similar type of property
• Class M/N: occupied - all the residents are students
• Class O: occupied - used for UK armed forces accommodation
• Class P: occupied - at least one liable person is a member of a visiting force
• Class S: occupied - all residents are less than 18 years old
• Class U: occupied - all residents are severely mentally impaired
• Class V: occupied - at least one liable person is a foreign diplomat
• Class W: occupied - it is annexed to a family home occupied by that family's elderly or disabled relatives

If you think you may be entitled to a discount or may be exempt, please contact Customer Services on 01455 238141. If you receive a discount or exemption then you must tell the Council Tax Team within 21 days of any change of circumstances which affects your entitlement. Failure to do so may lead to a penalty charge. If the property remains unoccupied and unfurnished after any exemption expires then it will attract a 100% council tax charge. Further information is available in council tax discounts and exemptions.

People with disabilities

A property band reduction in the charge may be applicable if you, or someone who lives with you, is disabled and use a wheelchair within the property or requires a room to meet their needs or requires an extra bathroom or kitchen. Further information about band reductions.

Council tax support scheme

All changes in circumstance which may affect the amount of your Council Tax Support must be reported directly to the Council's Benefit Assessment Team immediately. Failure to do this may be considered an act of fraud. If you suspect that someone is claiming Council Tax Support that they are not entitled to, you can report this anonymously to the National Benefit Fraud Hotline on 0800 854 440.

Discretionary Discounts (Section 13A)

In exceptional circumstances only, the council can award a discretionary discount which could reduce your council tax charge by up to 100%. Please contact the local authority for more information.

Last updated: 04/03/2024 10:08