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Council tax - discount


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What discounts are available?

A 25% discount is awarded if there is only one resident aged 18 or over.

A 25% discount is awarded where there is more than one resident, and all but one are 'disregarded persons' for the purposes of the council tax.

A 10% discount is awarded for a furnished dwelling which is not used as a sole or main residence, for example a second home. (The Local Government Act 2003, in amending the Local Government Act 1992, gave local councils some discretion in the level of discounts offered to council tax payers, notably enabling them to reduce the discounts on furnished properties not used as main residences, for example second homes, from 50% to 10%. The Court of Common Council of the City of London has determined that with effect from 1 April 2007 the amount of discount awarded to dwellings in Class B as defined in the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 prescribed by the Secretary of State under the provisions of Section 11A of the Local Government Finance Act 1992 should be 10%).

A 50% discount is awarded for a dwelling which is both unoccupied as a sole or main home and is unfurnished, ie empty. Physical inspection of all unfurnished properties will be carried out to verify their status.

If you think that you may be entitled to a discount and it is not shown on your bill please contact Liberata.

Assistance for those with disabilities

For information about reductions for people with disabilities see band reductions.

Disregarded persons

Certain people are not counted when looking at the number of adults resident in a dwelling if they meet certain conditions:

  • Full-time students, student nurses, apprentices, youth training trainees and foreign language assistants
  • A student's spouse or dependent who is not a British Citizen and who is prevented by the terms of their entry visa from taking paid employment or from claiming benefits
  • 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
  • People under the age of 20 who are at school or have just left school
  • People in respect of whom child benefit is payable
  • Care workers working for low pay, usually for charities
  • People caring for someone with a disability who is not a spouse, partner, or child under 18
  • Members of visiting forces and certain international institutions
  • Members of religious communities (monks and nuns)
  • People in prison (except those in prison for non-payment of council tax or a fine)
  • Diplomats or people who benefit from diplomatic immunity and certain members of their household.

If you think any of the above apply to you and that you may be entitled to a discount, please  contact Liberata.

Important notices

If your bill shows that you have been given a discount but you think that you are not entitled to the discount, or the circumstances in your household change, for example a child reaches the age of 18, you must advise Liberata within 21 days, otherwise you may have to pay a penalty of £70, as well as the increased council tax.

Council Tax and Data Protection

How we will use your information The information that you provide will be processed in accordance with the provisions of the Data Protection Act 1998 and relevant legislation. This authority has a duty to protect public funds it administers, and may use information held about you for the prevention and detection of fraud and other lawful purposes. This may include, but not be limited to, matching council tax data with Electoral Registration records. The council will also use the information for the purpose of performing any of its statutory enforcement duties. It will make any disclosures required by law and may also share this information with other bodies responsible for auditing or administering public funds. We will not disclose your personal information to third parties for marketing purposes.

National Fraud Initiative

The National Fraud Initiative (NFI) is the Audit Commission’s data matching exercise that tackles a broad range of fraud risks faced by the public sector. This means the Audit Commission is to cross check claims for council tax single occupier discount against other databases held by them. For more information please go to www.audit-commission.gov.uk/

Warning - Council Tax Scam

Please note there are several council tax scams operating nationally.
Find out  more about the current scams

 


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