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 main home), the Council Tax bill will be reduced by 25%. If a dwelling is no-one's main home, the bill will be reduced by 10%. This can apply to empty dwellings and second homes.
From 1 April 2013 the discount for second homes and vacant (unoccupied and substantially unfurnished) dwellings will be removed. Please see Changes to Council Tax Discounts for further information.
Two new classes of 'local' discount are available from 1 April 2013 (these were previously statutory exemptions). The discount has been set at 100%.
Uninhabitable property that requires or is undergoing major works to render it habitable, or is undergoing structural alteration. This discount will apply for a maximum period of 12 months (as long as the property remains unoccupied and unfurnished).
Dwellings which are vacant (unoccupied and unfurnished) for a period of up to six months since the property became vacant.
Certain people are not counted (they are in effect invisible) when looking at the number of adult residents in a dwelling if they meet certain conditions:
- full-time students, non-British spouses / dependants of students, student nurses, apprentices and Youth Training trainees
- patients resident in hospital
- people who are being looked after in care homes
- people who have a chronic mental health condition
- people staying in certain hostels or night shelters
- 18 and 19 year olds who are at or have just left school
- 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 overseas forces and certain international institutions
- members of religious communities for example monks and nuns
- people in prison (except those in prison for non-payment of Council Tax or a fine)
- diplomats and members of international organisations head quartered in the UK.
If you think you may be entitled to a discount and this is not shown on your bill print and complete one of the following forms:
Alternatively you can contact the Local Taxation Team at the address below.
If your bill shows that a discount has been allowed and your circumstances have changed you must tell the Council straight away. If you do not you could be liable to pay a penalty of £50. If you continue to fail to provide the correct information you may be liable to pay a further penalty of £200.
For further information:
Contact: Local Taxation Team
Address: Revenues and Benefits Section, Town Hall, Penrith, Cumbria CA11 7QF
Telephone: 01768 212216 / 212242
Fax: 01768 890470