Discounts
When counting the number of people resident in a dwelling in
order to determine entitlement to a discount, any disregarded
persons are not included as residents for council tax purposes.
Therefore if a number of people live in a property and all but one
come into any of the discount categories, a 25 per
cent discount will be granted as the property is deemed for
this purpose to have just one resident.
Single person discount
You may be entitled to a 25 per cent discount off your
council tax bill if you are the only person (aged 18 or over)
living in a property.
You should phone the Helpline on 01992 785577 and tell us the
date you became the only resident. You may need to send us proof,
or give the new address of anyone who used to live with you or you
can write to us at the address shown below or email us
at counciltax@broxbourne.gov.uk
with the details.
If someone else over the age of 18 moves into the property you
should notify us straight away as this may affect your discount. It
is a criminal offence to falsely claim this discount.
Other discounts
As mentioned above, council tax is calculated by assuming
that at least two adults are living in the property. However, we do
not count some people when we work out how many adults live in the
property. This may allow you to receive a discount even if you do
not live alone.
These are:
- full time students*, student nurses, apprentices and youth
training trainees;
- 18 and 19 year olds who are at, or who have just left, school
or college;
- patients in hospital;
- people being looked after in care homes;
- people staying in certain hostels or night shelters;
- care workers working for low pay, usually for charities;
- people who care for someone with a disability who is not their
husband or wife, partner, civil partner, or a child under 18;
- members of visiting forces and certain international
institutions;
- foreign diplomats;
- members of religious communities (monks and nuns);
- people in detention; and
- people who are severely mentally impaired.
*Students will need to obtain a council tax student
certificate from their place of study.
If all the residents living in a property fall within one
or more of the discount categories, the property will be treated as
having no-one resident and a 50 per cent discount will
apply.
For the purpose of council tax liability, exemptions and
discounts, a 'resident' means a person aged 18 or over who has
their sole or main residence in the dwelling concerned.
Therefore persons under 18 and persons in any of the discount
disregard categories, are not taken into account when deciding
whether the full tax is payable.
Discount for second homes
The Local Government Act 2003 gave councils new discretionary
powers to reduce the 50 per cent previously allowed on second
homes. Second homes are defined as furnished properties which are
not occupied as someone’s main residence. This includes furnished
properties that are unoccupied between tenancies.
Broxbourne Council decided to reduce the discount to 10 per cent
for all properties in our area which are unoccupied but
furnished. This came into effect on 1 April 2004.
Where a person is responsible for paying the council tax for
their main home and a second home, one of which has been provided
by their employer and where they are required to live for the
better performance of their duties, the second home charge will
continue to be 50 per cent. This will usually apply to service
personnel and some people living in tied accommodation.
We will need to know your main residence before allowing your
discount.
Discount on long-term empties
The Local Government Act 2003 also gives councils powers to
reduce or remove the 50 per cent discount that used to be
allowed for long term empty properties with effect from 1 April
2004. A property is classed as long-term empty if it has been
empty and unfurnished for more than six months and does not qualify
for an exemption. We no longer allow a discount for
properties that are unfurnished and unoccupied for more than six
months.
Please note that the level of discount allowed varies across the
country as each local authority sets its own discount amount.