Council Tax- discount
The full Council Tax is based on two or more persons residing in
a property. If only one person over the age of 18 resides, a 25%
discount is applicable, if no one is resident but the property is
furnished a 10% discount applies. When counting the number of
persons who are resident in a property certain categories of people
can be disregarded, if less than two persons remain in the property
after disregarding, a discount will apply. The information below
explains the various discounts available.
If the person who qualifies for the discount is the only
occupier in the property, an exemption may apply i.e. a property
occupied solely by a Severely Mentally Impaired person is fully
exempt for Council Tax.
Empty property discount
Under the provisions of the Council Tax (Prescribed Classes of
Dwellings [England] Regulations), which came into force on 18
December 2003, Ryedale District Council has
removed the nationally set 50% discount for
long-term empty properties. Therefore any property unfurnished
after the six months exemption period has ended will be liable for
a full 100% charge.
Furnished/unoccupied
discount
A property that is left unoccupied but furnished is entitled to a
10% discount.
Evidence - notification by owner of property by telephone with
written confirmation. A survey form will be sent once a year to
confirm that the property is still unoccupied.
Second home discount
Where a property is used as a second home, i.e. it is not a holiday
cottage but is used by a family as another home (not the main home)
a 10% discount is applicable.
Evidence - address of main residence.
Holiday cottage
discount
If a property is used as a holiday cottage, but is not available
for let for more than 140 days per year, a 10% discount in Council
Tax is applicable.
Evidence - address of main residence.
Persons in detention
Please note if the person in detention was the only person residing
in the property and the property is now unoccupied, an exemption
will apply - not a discount.
Evidence - completed form from the Prison/Detention Centre.
Apprentices
A person employed, as an apprentice may be eligible for a discount.
The following criteria need to be met to qualify for the
discount.
- Employed for the purposes of learning a trade or
profession.
- Undertaking a training programme which will lead to a
qualification accredited by the National Council for Vocational
Qualifications (NVCQ).
- Salary paid must be no more than £195.00 gross per
week and is substantially less than they will receive after
qualification.
Evidence - completed Main Discount and a
Student Discount form available in Form Links.
Residential carers
A discount may apply if the carer resident in the property meets
the following criteria:
and is
- Resident in the same home as the person being cared for
- Providing care for at least 35 hours per week on average
- Not a disqualified relative of the person being cared for
(spouse or partner or parent if the person being cared for is a
child under 18 years old).
Evidence - completed Caring for the Disabled
form available online.
Care workers
A discount will apply if the person meets the following
criteria.
- The Care Worker must be providing care or support through a
connection with the Crown, a charity or a Local Authority.
- Must be employed for at least 24 hours per week, paid no more
than £30.00 per week gross and resident where the care is being
provided.
Evidence - completed Employed Care Workers form
available in Form Links.
Foreign language assistants
Foreign Language assistants are treated as students during any
period that they are appointed as such at a school or other
educational establishment in Great Britain provided that they are
registered with the Central Bureau for Educational Visits and
Exchanges.
Evidence - letter of confirmation that they are registered
with the bureau and the dates of placement.
Residents of hostels
Anyone who is resident in homeless accommodation can be disregarded
as long as the accommodation is not comprised of self-contained
units and the person is of no fixed abode.
Evidence - a letter from the body that runs the hostel to confirm
that the property is used as a hostel for the homeless and confirm
that the only residents are people of no fixed abode.
Hospital patients
A person who is resident in a NHS or military hospital is
disregarded for discount purposes, where the hospital appears on
the Banding List. This discount does not apply to private
dwellings, since any person who has left their dwelling to reside
in a hospital will not be counted as resident at their home
address.
Evidence - a letter of confirmation from the hospital to confirm
that the only residents in receipt of care are in-patients.
Members of international
headquarters
A person who is a member (or Dependant of that member) of an
International HQ or a Defence Organisation is disregarded for
Council Tax purposes.
Evidence - proof of membership of the relevant organisation.
Patients in homes
A person who is resident in a Residential Home, Nursing Home,
Mental Nursing Home or Hostel, and is receiving care in that home
or hostel, is disregarded for Council Tax Discount purposes. This
discount, therefore, should only be granted on the account for the
home or hostel. If someone now resides in a home and has left their
home with one person in it, then a single occupier discount will
apply on their home address; if they have left their home address
unoccupied, an exemption will apply.
Resident staff or the owner living in the nursing home will not be
disregarded for the purposes of this discount, so if two staff are
resident, no discount will apply.
Evidence - written confirmation from the Home/hostel that all (50%
Discount) or all but one (25% Discount) of the residents are
receiving care.
Members of religious
communities
This disregard covers the members of religious communities where
the principal occupation is prayer, contemplation, education, the
relief of suffering, or any combination of these.
All persons applying for the disregard must be dependent on the
Community for their material needs and have no income or capital of
their own.
Evidence - a letter from the religious order confirming that the
occupiers of the property comply with the above criteria. If all
the occupants of the property are disregarded a 50% discount will
apply.
School or college
leavers
This disregard covers persons who are 18 or 19 years old and leave
school or college between 1 May and 31 October. The person will be
disregarded until the next 1 November. This category is to allow
for persons leaving school and entering further education after the
summer holidays. By the 1 November, their disregard for the
following term should have been determined.
Evidence - name of school or college that the student has been
attending, along with confirmation of the leaving date.
Severe mental
impairment
A person is disregarded if he or she is severely mentally impaired
and is stated as such by a General Medical Practitioner and is in
receipt of one of the applicable qualifying benefits.
Evidence - proof of entitlement to qualifying benefit and
completed application form certified by their Doctor and completed
Main Discount and
Severe Mental
Impairment forms available in Form Links
Students, student nurses and Student (2000)
nurses
Full-time students, student nurses and Student 2000 Nurses can be
disregarded for Discount purposes.
Evidence - completed
Main Discount and
Student Discount forms available in Form Links,
and a certificate from the college/university confirming they are a
full-time student and detailing dates of the course. In the case of
a traditional student nurse, a letter from the health authority
confirming that the person is a student nurse and the date they
started and expect to qualify.
Child benefit
A person aged 18 years or over is disregarded, if child benefit is
still claimed beyond their 18th birthday. This can usually be
claimed due to the young person still being in full-time
education.
Evidence - completed
Child Benefit form available
in Form Links, and a photocopy of the front two pages of the Child
Benefit Book or letter of entitlement from Child Benefit
office.
Visiting Forces
A discount applies if a person has a relevant association with a
Visiting Force. That person need not actually be a member but could
be a civilian attached to that force or a dependant of a
member.
The discount only applies if the person liable to pay is not
connected with the force. If the person who is liable to pay the
Council Tax were connected with the Visiting Force, the property
would be exempt from Council Tax.
Evidence - a letter from the taxpayer applying for the discount,
and proof of their posting to this area (copy of a certificate or
posting papers).
Youth training
trainee
A person under the age of 25 and who is undertaking training
organised through the Employment & Training Act 1973 will be
disregarded for discount purposes. Other schemes include Options,
Future, and Next Step.
Evidence - completed
Main Discount and
Student Discount forms available from Form Links
and evidence of Youth Training status (i.e. letter from course
supervisor, etc.)
Non-British spouses of
students
A person who is a spouse or dependant of a student is disregarded
provided the person is not a British citizen and is prevented by
immigration regulations from taking paid employment or from
claiming benefits whilst in the UK. If the person lives with the
student and no one else the property will be exempt.
Evidence - student certificate and written confirmation of
relationship to student.
A property that is the main residence of any one with
Diplomatic privileges is exempt from Council Tax. The disregard
would only apply if someone in the household has a superior
interest to that of the Diplomat.
Evidence - evidence of Diplomatic status - letter from
Government etc.