The full Council Tax bill is based on having two adults living in a property. The bill is not increased if there are more than two adults living there, but can be reduced if there is only one.
If only one adult lives in a property, the bill is reduced by 25 per cent. Please complete the single person occupier discount application form [https://www.coventry.gov.uk/applycounciltaxdiscount] to claim.
When looking at the number of adults living in a property, certain people are not counted (disregarded). If people in a property are disregarded, a 25 per cent or even a 50 per cent discount can be granted even if more than one person lives there.
Change of circumstances
If you need to tell us that your circumstances have changed and that you are no longer eligible to receive a discount you should:
Cancel a discount or exemption [/counciltaxcanceldiscount]
You will need your Council Tax account number which can be found at the top of your Council Tax bill.
We are currently reviewing entitlement to single person discount. This review is being undertaken by Capita Local Public Services on our behalf. Access the online review form [http://discountreviews.co.uk/OnlineForms/SPD_RevCOV].
Types of Council Tax discount
Single occupier discount
If you are a single occupier then you will qualify for a 25% discount.
Some people are disregarded for Council Tax purposes. This means that we will not count them when we decide how many people aged 18 or over, live in your property.
We may be able to give you a Council Tax Discount if someone in your home is a(n):
Apprentice
- They must be employed for the purpose of learning a trade, business, profession, office job or vocation.
- They must be doing a National Vocational Qualification (NVQ) that relates to their chosen work.
- They must be earning or receiving an allowance of no more than £195 per week.
Carer
- The carer must live in the same dwelling as the person they are caring for.
- They must provide care for an average of at least 35 hours per week.
- The person being cared for must be receiving either an attendance allowance, or the middle or higher rate of the care component of disability living allowance, or the daily living component of personal independence payment
- They cannot be the partner or the parent of the cared for person (if under the age of 18).
Careworker
- The care worker must be providing care and support to one or more people for at least 24 hours per week.
- They must be employed either by the crown, a charity, a local authority or by the person they are caring for.
- They must be paid no more than £44 per week.
- They must be living in premises provided by the agency they are employed by or by the person they are caring for.
- If the person they are caring for employs them, they must have been introduced to them by a charity.
Hospital patient
- A person must have their 'sole or main residence' in a National Health Service hospital. That is, the stay in hospital must be considered permanent, as they are unable to return home.
Member of religious community
- The person must be a member of a religious community whose principal occupations consist of prayer, contemplation, education or the relief of suffering.
- They must be financially dependent on the community to provide for their material needs. (Any pension from a former employment would not disqualify a person from satisfying this).
Member of visiting forces
- The person must have an association with an organisation designated under Part 1 of the Visiting Forces Act 1952.
Patient in nursing or care homes
- A person must have their 'sole or main residence' in a nursing or residential care home. That is, the stay in the home must be considered permanent, as they are unable to return to their own home.
- The home must be a residential care home, nursing home, or mental nursing home that is registered under the Registered Homes Act 1984. Or a bail or probation hostel that is providing care because of old age, disability, past or present alcohol or drug dependency, or past or present mental disorder.
Person who is severely mentally impaired
The regulations define a severely mentally impaired person as having a severe impairment of intelligence and social functioning (however caused), which appears to be permanent.
- A Registered Medical Practitioner, for example a doctor or consultant, must sign a certificate confirming that the person is severely mentally impaired.
- The person must be entitled to, one of the following benefits:
- Incapacity benefit
- Employment & Support Allowance
- Attendance Allowance
- The highest or middle rate of the care component of a Disability Living Allowance
- Personal Independence Payment (Daily Living Component)
- Income support where the applicable amount includes a disability premium owing to incapacity to work
- A disability premium is included in the applicable amount of Jobseekers' Allowance because the persons partner is severely mentally impaired
- Working Tax Credit with a disability element
- Universal Credit which includes an element for limited capability for work and/or limited capability for work related activity
Prisoner
- Anyone in any of the situations listed below, for any offence except for non-payment of Council Tax, or non-payment of fines.
- Detained in prison, hospital or other place by order of a court
- Detained pending deportation under the Immigration Act 1971
- Detained under relevant parts of the Mental Health Act 1983
- Detained under the Army Act 1955, Air Force Act 1955 or Naval Discipline Act 1957
School or college leaver
- They must remain under the age of 20.
- They must have attended a full time or qualifying course of education until at least 30 April of that academic year
- They will be disregarded until the 1 November of the calendar year they leave school or college.
- They do not have to be continuing in further or higher education after leaving school or college to qualify for the discount.
Full-time student
The qualifying criteria for a full time students are:
- The course must cover at least one academic or calendar year.
- It must require study of at least 24 weeks in each academic or calendar year.
- The course requires period of study, tuition or work experience which together total an average of 21 hours per week in each academic or calendar year.
You will need to provide a 'certificate of student status' for all students in the property who are not students at Coventry University. (We are able to check the status of Coventry University students).
Apply for a student exemption [http://www.coventry.gov.uk/studentcounciltaxform]
Spouse of certain students
A person must be a non-British spouse or dependant of one of the following types of students:
- Those undertaking full time courses of education
- Those undertaking qualifying courses of education
- Foreign language assistants
- Student nurses
- Apprentices
- Youth training trainees
Any person satisfying the above criteria would be disqualified from the disregard, if under the terms of their leave to enter or remain in the United Kingdom they are allowed to take paid employment and claim Government benefits. If a person is allowed to do only one of these things, then they will satisfy the criteria for the disregard.
Student nurse
- They must be on course which leads to a first registration on Parts 1 to 6 or 8, under Section 10 of the Nurses, Midwives and Health Visitors Act 1979.
- They must be studying at either a college of nursing or midwifery or a college of health
Under 25 years old and receiving funding from the Education and Skills Funding Agency
- Youth training trainee
Young person still in receipt of child benefit
- The person will be disregarded if they are 18 and their parent or guardian is receiving Child Benefit for them.
- Youth training trainee
- They must be under 25.
- They must be undertaking training that conforms to an individual training plan arranged under Section 2 of the Employment & Training Act 1973 and Section 28 of the Social Security Contributions and Benefits Act 1992.
Empty home discount
The rules for empty properties changed in April 2013 which means Exemptions A & C were replaced by an Empty Homes discount.
From 1 April 2016 there are no reductions for properties that are unoccupied and unfurnished.
How long will the discount last for?
If a discount is granted it will last as long as the qualifying standards are met. If circumstances change, you must let us know within 21 days [/cancelcounciltaxdiscount] so that your charges can be recalculated.
Apply for a Council Tax discount [/applycounciltaxdiscount]
What can I do if the council refuse to award me a discount?
If you disagree with the our decision not to award you a discount, you can appeal against the decision. In the first stage of the appeal, you must write to us, giving the reasons why you think the decision is wrong.
The information you provide should include:
- your name and the property the appeal relates to
- details about the decision you are unhappy with and why you are unhappy with it.
Please send your appeal to the Council Tax Team.
We then have two months to make a decision about your appeal. If you still disagree with our decision, or if we have not replied within two months, you can appeal to a Valuation Tribunal [http://www.valuationtribunal.gov.uk].
Disabled Person's Relief
Your bill may be reduced if a permanently disabled person (whether an adult or child) lives in the home.
Your property must have certain features which are essential, or of major importance, to the wellbeing of the disabled person.
These features are:
- A room other than a bathroom, kitchen or toilet which is used mainly by the disabled person.
- An extra bathroom or kitchen for the use of the disabled person.
- Extra space inside the property for the use of a wheelchair.
When considering whether a reduction should apply, we have to decide whether the person with the disability would find it impossible or extremely difficult to live there, or whether their health would suffer, or the disability become more severe, if the extra feature was not available.
To qualify for a reduction, the extra room need not be specially built, but can be an existing room used specifically for the person with the disability. A Council inspector will visit your property before this can be awarded.
If your home is eligible, your bill will be reduced to that of a property in the valuation band immediately below. For example, if your home is in band D, your bill will be reduced to that for a band C dwelling. This will not, however, affect the value of your home or its banding on the valuation list. In this example, it would still be shown as band D on the valuation list. If your home is in band A (the lowest Council Tax band) a reduction of 1/9 of the band D Council Tax would apply.
Apply for a Council Tax discount [http://www.coventry.gov.uk/applycounciltaxdiscount]