Council Tax Discounts
Council Tax Discounts
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 a quarter (25%). If a dwelling is no-one's sole or main home, the bill will be reduced by a half (50%). This can apply to empty dwellings and second homes.
Certain people will not be counted when looking at the number of adult residents in a property if they meet certain conditions:
- full time students, student nurses, apprentices and youth training trainees, and initial teacher training
- 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
- 18 to 19 year olds who are at or have just left school
- careworkers working for low pay, usually for charities
- people caring for someone with a disability who is not a 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 and members of international organisations headquartered in the UK, and their non British spouses
Discount shown on bills
If a discount is granted the reduction will be shown on the bill. The following table explains the reasons for giving a discount.
| Discount Code | Reduction On Bill | Explanation |
|---|---|---|
| 01 | 25% | Only one resident aged 18 or over in the property |
| 02 | 25% | More than one resident aged 18 or over, but only one is "counted" |
| 03 | 50% | Property is unoccupied and has been for more than 6 months or unoccupied but furnished (including second homes) |
| 04 | 50% | More than one resident aged 18 or over, but none are "counted" |
| 05 | 50% | Only one resident aged 18 or over, but this person is not "counted" |
| 06 | 50% | Dwellings which are not the sole or main residence of an individual, which is furnished and the occupation of which is restricted by a planning condition preventing occupation for a continuous period of at least 28 days. |
| 07 | 50% |
Dwellings which are not the sole or main residence of an individual, which is furnished and the occupation of which is not restricted by a planning condition preventing occupation for a continuous period of at least 28 days. |
| 22 | 50% |
The property is required as a condition of employment where the occupiers have their sole or main residence elsewhere and are registered to pay Council Tax there. |
If you think you are entitled to discount you should contact Tameside Revenues Division. If your bill indicates that a discount has been allowed, you must tell Tameside MBC within 21 days, of any change in circumstances which affects your entitlement to this discount. If you fail to do so you may be required to pay a penalty of £50. Please write to us at Tameside Revenues Division, Finance Department, Council Offices, Wellington Road, Ashton-under-Lyne, OL6 6DL
People with Disabilities
If you or someone who lives with you (adult or child), has a room or an extra bathroom or kitchen, or extra space in your property to meet special needs arising from your disability, you may be entitled to a reduction in your Council Tax. The bill may be reduced to that of a band immediately below the band shown on the valuation list. If your home is in band A you will already be in the lowest Council Tax band. However, you may still qualify for a reduction. Apply on-line for Disability Reduction.
Exempt Dwellings
If an exemption is granted, this will be shown on the bill. This table explains the reasons.
Apply online for a Council Tax exemption.
| Exemption Class | Time Limits | Explanation |
|---|---|---|
| A | 6 Months | New dwellings, or dwellings which have been undergoing major works or structural alteration. In either case must be unoccupied and substantially unfurnished. |
| AA | 12 Months | Dwellings, which are undergoing major works or structural alterations. Must be unoccupied and unfurnished. |
| B | 6 Months | Unoccupied. Dwelling is owned by charity. |
| C | 6 Months | Unoccupied and unfurnished |
| D | None | Unoccupied. Liable person being detained elsewhere (but not where in prison for non payment of a fine or council tax). |
| E | None | Unoccupied. Liable person now resident in a hospital, nursing home or care home. |
| F | Until Probate Granted | Unoccupied. The dwelling is part of the estate of the deceased person, or the deceased person had a statutory tenancy or a license to occupy. Probate/letters of administration have not yet been granted. |
| FF | 6 Months from Probate Granted | Unoccupied. The dwelling is part of the estate of the deceased person, or the deceased person had a statutory tenancy or a license to occupy. Probate/letters of administration have been granted but an owner beneficiary has not yet been appointed. |
| G | None | Unoccupied. Occupation prohibited by law. |
| H | None | Unoccupied. Awaiting occupation by a minister of religion. |
| I | None | Unoccupied. Liable person receiving care elsewhere. |
| J | None | Unoccupied. Liable person providing care elsewhere. |
| K | None | Unoccupied. Liable person is a full time student |
| L | None | Unoccupied. The dwelling has been taken into possession by a mortgage lender. |
| M | None | Occupied - Occupied - as a hall of residence |
| N | None | Occupied - entirely by students. Includes 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 benefit. |
| O | None | Occupied/Unoccupied - British armed forces accommodation. |
| P | None | Occupied - visiting forces |
| Q | None | Unoccupied. Liable person is a trustee in bankruptcy |
| R | None | None |
| S | None | Occupied only by person/s under 18 years old. |
| T | None | Unoccupied dwelling, which forms part of a single property which includes another dwelling and may not be let separately from that other dwelling. |
| U | None | Occupied by only person/s who are severally mentally impaired. |
| V | None | Occupied only by a person who is a diplomat or a member of an international organisation headquartered in the UK. |
| W | None | Occupied - A dependent relative living in a separate dwelling forming part of a larger property. |
Exemption will apply from the date the property first became empty
If your bill indicates that an exemption has been granted, you must tell Tameside MBC within 21 days, of any change in circumstances which affects your entitlement to the exemption, or you may face a penalty.