Council tax guidance notes 2021

Council Tax valuation bands

Most dwellings will be subject to the Council Tax. There will be one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented. Dwellings are banded based on open market values as at April 1991.

Your Council Tax bill will state which band applies to your dwelling, and will also show the percentage change for all precepting authorities in relation to the preceding year.

Exempt dwellings

Some dwellings are exempt (mainly unoccupied) and these are as follows:

• Class B – unoccupied dwellings owned by a charity (exempt for up to six months since last occupation).
• Class D – unoccupied dwellings where owner or tenant is now held in detention
• Class E – dwellings left empty by someone who is now resident in a hospital, care home, nursing home or hostel
• Class F – unoccupied dwellings waiting for probate or letters of administration to be granted (and for up to 6 months after)
• Class G – dwellings which are empty because their occupation is prohibited by law
• Class H – dwellings which are waiting to be occupied by a Minister of Religion to carry out the duties of his/her office
• Class I – dwellings left empty by someone who is receiving personal care elsewhere (not hospital or care home)
• Class J – dwellings left empty by someone who is providing personal care elsewhere (not hospital or care home)
• Class K – an unoccupied home of a student studying elsewhere
• Class L – unoccupied dwellings which have been repossessed by a mortgagee
• Class M – Halls of residence which are occupied mainly by students
• Class N – dwellings which are occupied solely by students
• Class O – Military establishments/married quarters where occupants contribute to local services by other means
• Class P – dwellings which are occupied entirely by a member or non-UK dependant of a Visiting Force
• Class Q – unoccupied dwellings which are the responsibility of a bankrupts’ trustee
• Class R – unoccupied caravan pitch or boat mooring
• Class S – dwellings which are occupied solely by a person(s) under 18 years of age
• Class T – dwellings which are empty form part of a single dwelling and which may not be let separately without a breach of planning control (e.g. Annexes)
• Class U – dwellings which are occupied solely by a person(s) who is/are severely mentally impaired
• Class V – dwellings occupied by a member of the diplomatic service
• Class W – a ‘Granny Annex’ occupied by a dependant or disabled relative

Discounts

Unoccupied dwellings which are not listed under the above exempt classes may be entitled to a reduction under a prescribed discount set by Ryedale District Council:

• Class A – Second Homes where occupation is prohibited by law for a minimum of 28 days – Nil Discount
• Class B – Second Homes / vacant furnished dwellings where occupation is not restricted – Nil Discount
• Class C – Empty and substantially unfurnished dwellings – 100% discount for a maximum period of 28 days
• Class D – Empty and substantially unfurnished dwellings which require or are undergoing major structural repairs – Nil Discount
• Class E – Second Homes where the liable person is resident in tied accommodation for vocation purposes – 50% Discount
• Premium Dwellings that are left empty and substantially unfurnished for a period of 2 years or more – 100% Premium

The full Council Tax bill assumes that there are two adults living in a dwelling. If only one adult lives in a dwelling (as their sole or main home), the Council Tax bill will be reduced by 25%.

Certain people will not be counted when looking at the number of adults resident in a dwelling as follows:

• Category A People in prison (except those in prison for non-payment of Council Tax or a fine)
• Category B People who are severely mentally impaired
• Category C 18 year olds for whom Child Benefit is still payable
• Category D Apprentices (earning less than £195 per week)
• Category E Foreign Language assistants
• Category F Full-time students undertaking a full-time course of higher education
• Category G Student nurses
• Category H Youth Training trainees
• Category I Patients resident in hospital
• Category J People who are being looked after in care homes
• Category K Care workers working for low pay usually for charities people caring for someone with a disability who is not a spouse partner or under 18
• Category L People staying in certain hostels or night shelters
• Category N International HQ staff
• Category M Members of religious communities (monks and nuns)
• Category O 18 or 19 year olds who are at or have just left school having undertaken a qualifying course
• Category P Members of visiting forces and non-UK dependants
• Category Q Persons with diplomatic privilege or immunity

Annex Discount

Annexes occupied by any relative of those that reside in the main property are entitled to a discount of 50% on their Council Tax bill.

Disablement Reduction

If you, or someone who lives with you, need a room, or an extra bathroom or kitchen, or extra space for wheelchair circulation in your property to meet special needs arising from a disability, you may be entitled to a reduced Council Tax bill. The bill may be reduced to that of a property in the band immediately below the band shown on the valuation list. These reductions ensure that disabled people do not pay more tax on account of space needed because of a disability. If your property is in Band A, the level of reduction will be equal to one ninth of the liability charged. Ryedale District Council can advise you of the band and can supply an application form on request.

If your home has any special fixtures which have been added for a disabled resident which reduce the home’s value and you do not think they have been taken into account in the Valuation Band shown, please email Revenues and Benefits Services.

Localised Council Tax Support Scheme

Council Tax Support can assist owner-occupiers, people living in rent-free accommodation and people living in rented accommodation where they have a liability to pay Council Tax. Applicants who receive Income Support, Income based Job Seekers Allowance are entitled to maximum Council Tax Support of 100% of their bill. Senior citizens that receive guaranteed Pension Credit will be entitled to maximum Council Tax Support of 100% of their bill. Applicants with all other types of income will be assessed based on their income and savings. If you already receive Council Tax Support, this will be shown on your bill and you do not need to apply again, but you must remember to tell us about any changes in your circumstances.

If you are in receipt of a discount, exemption or Council Tax Support and your circumstances change, you must notify us within 21 days. Failure to do will result in a Civil Penalty of £70.00 being imposed.

Appeals

If you consider that your property should be placed in a higher or lower band, you should write to the Listing Officer (not Ryedale District Council) making a proposal that the band should be altered.

You may only appeal within 6 months of first becoming a Council Tax payer at a dwelling or if there has been a material change in circumstances (such as demolition of part of the building).

You should bear in mind that all Council Tax valuations are based on the property’s value as at 1 April 1991. Any increase or decrease in a dwelling’s value due to housing market fluctuations since 1991 will not affect the banding.

You should appeal to: The Listing Officer, Council Tax North, Valuation Office Agency, Earl House, Colonial Street, Hull, HU2 8JN (Tel: 03000 501501) Email: ctnorth@voa.gsi.gov.uk Website: www.voa.gov.uk

You may also appeal if you consider that you are not liable to pay Council Tax, for example because you are not the resident or owner, or because your property is exempt; or that Ryedale District Council has made a mistake in calculating your bill. If you wish to appeal on these grounds you must first write to us stating your grievance so that we can check your details.

Making an appeal does not allow you to withhold payment of Council Tax owing in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid Council Tax. Further details on the appeals procedures (including the role of valuation tribunals) may be obtained from Ryedale District Council.

Liability

The Council Tax was set by Ryedale District Council in February and is inclusive of precepts set by North Yorkshire County Council, The North Yorkshire Police & Crime Commissioner, North Yorkshire Fire & Rescue Authority and Parish/Town Council Precepts / Special Expenses (where applicable).

Council Tax has two elements: – 50% Personal and 50% Property

Unless otherwise advised Ryedale District Council will assume that there are 2 adults in the dwelling and will bill accordingly.

Only one bill will be issued to each dwelling subject to the Council Tax. There is a strict hierarchy of interest in determining who is liable to pay the Council Tax. In the case of an occupied dwelling, the resident will always be the liable person unless it falls into one of the classes shown.

• Class A – A Residential Care Home Nursing Home Mental Nursing Home or Hostel.
• Class B – A dwelling inhabited solely by a relevant Religious Community.
• Class C – A dwelling which is in multiple occupation where each separate part does not constitute a self contained dwelling for banding purposes
• Class D – A dwelling inhabited by persons employed in domestic service where the employer occupies the dwelling on occasion.
• Class E – A dwelling inhabited solely by a Minister of any Religious denomination from where he/she performs the duties of his/her office
• Class F – Dwellings provided to asylum seekers.

Joint and Several Liability

More than one person may, in certain circumstances, be jointly liable for Council Tax in respect of the same chargeable dwelling.

This situation will apply in the following circumstances:
(a) Residents who are married to each other or who live together as husband and wife.
(b) Persons with the same interest in the dwelling in terms of the hierarchy of liability.

Whenever the Council are aware of the above facts, an account will be issued in joint names.

Contact us

If you have any queries in respect of your Council Tax, please contact Revenues & Benefits Services, Ryedale House, Malton, YO17 7HH.

Email: Revenues and Benefits Services

Telephone:- 01653 600666.