Lewes District Council

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Council Tax
Lewes District Council
4 Fisher Street
Lewes
East Sussex
BN7 2DQ


Tel: 01273 484189
localtax@lewes.gov.uk
Minicom 01273 484488

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Council Tax Exemption & Discounts

Some residents are entitled to discounts and exemptions on paying Council Tax depending upon their circumstances.

Council Tax is made up of two equal parts. One relates to the people occupying a property; on the assumption at least two adults are resident. The other covers how a property is used.

Reductions can be given on both of these parts in the form of discounts for people and exemptions for property

Discounts

You can get discounts for empty properties or properties lived in by one person who is 18 or over.

From 1 April 2004 a 10% discount is available if the property is your second home. To qualify, the property must be furnished and you must be registered for Council Tax on another property.

A 25% discount is available if the property is lived in by one person who is over 18 or we only count one person for Council tax.

A 50% discount is available if the property is occupied but we do not count anyone occupying the property for Council Tax purposes.

A reduction equivalent to a band reduction when a property has had adaptations to accommodate a disabled resident.

Council Tax Benefit is available for households on low incomes.

We do not count people who are:

Carers

You will not be counted for Council Tax purposes if you live with, and care for, a person with a disability who is receiving one of certain allowances or disablement pensions, such as the highest rate of care component of a Disability Living Allowance or a higher rate Attendance Allowance.

You must be providing care for at least 35 hours a week on average. However you will be counted if you are caring for your husband or wife (or partner with whom you live as husband and wife), or your child under 18 years-old.

Someone who cares for an elderly person or a person with a disability in return for payment of up to £30 a week will not be counted for Council Tax purposes.

Such a person will usually belong to an organisation like Community Service Volunteers, but could be employed by a public body or (in certain circumstances) by the person for whom they care.

Disabled Discount

You can get a discount which reduces your Council Tax by one band if a disabled person lives on your property and there is a special room provided for their needs or there is enough space for a wheelchair.

From 1 April 2000 Band A properties can get a discount equivalent to the difference between Band B and Band A.

Exemptions

If your property falls into one of the exemption categories you will not have to pay the 50% of the Council Tax liability that relates to the property.

There are different classes of exemption:

Class A: as of 1 April 2000, all properties which need or are undergoing repairs or alterations of a structural nature, are exempt if they remain unoccupied and unfurnished, for up to a maximum period of 12 months or six months after works are completed, if this is sooner.

Class B: unoccupied property owned and previously used by a charity exemption lasts for six months

Class C: unoccupied and basically unfurnished property. Exemption lasts for six months after the last occupation date.

Class D: unoccupied property which is the home of someone who has been sent to prison.

Class E: unoccupied property which was the home of someone who has gone into a residential home or hospital to receive residential care.

Class F: unoccupied property which is waiting for probate or letters of administration to be granted. Exemption lasts until probate is granted and for six months after this.

Class G: property which is unoccupied because occupation is forbidden by law.

Class H: unoccupied property which is waiting to be occupied by a minister of religion.

Class I: unoccupied property which was the home of someone who has moved into another residence (not a residential home or hospital) to receive personal care.

Class J: property left unoccupied by someone who has moved away to provide personal care for another person.

Class K: unoccupied property which was the home of one or more students. Exemption lasts as long as the person who would normally pay the Council Tax bill is a student.

Class L: unoccupied property where a mortgage lender is in possession.

Class M: student halls of residence.

Class N: property occupied by students.

Class O: property owned by the Secretary of State for Defence which is held for armed forces accommodation.

Class P: property occupied by visiting forces.

Class Q: a property which has been left empty by a person against whom a Bankruptcy Order has been made, and the person liable for Council Tax would be the Trustee in bankruptcy.

Class R: a dwelling which is a caravan pitch or boat mooring which is not occupied by a caravan or boat.

Class S: property occupied by a person or persons aged under 18 years of age.

Class T: an unoccupied property which (a) forms part of a single property, and (b) may not be let separately from that other dwelling without a breach of planning control.

Class U: a property occupied only by a person or persons who are severely mentally impaired who would otherwise have to pay or for any period after 1 April 1999, any property occupied only by a combination of people who are either severely mentally impaired or students, will also qualify for an exemption.

Class W: annexes occupied by elderly and/or disabled relative.

(Class S, T and U and W came into effect from 1 April 1995)

If your circumstances change you must tell us within 21 days of the change. If you do not you could be liable to a penalty.