COUNCIL TAX DISCOUNTS (PEOPLE)
All Council Tax forms are available from the online forms section of the website.
Student Nurses
Apprentices
Youth training trainees
Resident hospital patients
Residents of certain homes and hostels
Severely mentally impaired people
Residents of certain Hostels and Night Shelters
Members of certain religious communities
Certain 18 and 19 year olds
Carers and care workers
Persons held in prison or legal detention
Members of International Headquarters and defence organisations
Members of visiting forces
Non-British spouses of students
Locally Defined Discounts (applicable from April 2004)
Disabled person reduction scheme
The personal element of Council Tax assumes that there are at least two "qualifying adults" resident in the household.
Where only one adult lives in a dwelling (as their main home) the Council Tax is reduced by 25%, this is known as single person discount. Complete online form (this will be displayed in a new window).
If a dwelling is empty or is no-one's main home the owner will be liable to the Council Tax charges. In certain circumstances and for certain time periods, full exemption will apply. In the case of a property first becoming unoccupied due to the previous residents moving out, no Council Tax is payable for a period of six months following the last day of occupation and furniture removal. In the case of a property requiring structural repairs to make it fit for habitation, the period of non charge is twelve months.
There are certain other cases where exemptions will apply to properties which are no-one's sole or main residence, and these are detailed in "Property Exemptions".
With effect from 1st April 2004, "Second Homes" (furnished dwellings) will carry a maximum reduction of 10% and "Long Term Empty Properties" (unfurnished dwellings) will attract a full charge, as is if there were two people in residence. If you think that this applies to you, please complete the questionnaire and send to the Council Tax department.
There may be instances where certain members of a household are disregarded for the purposes of calculating entitlement to a discount. It is therefore possible for a discount to apply where there are two or more adults resident.
Students
Adults will not normally be counted if they are engaged on a full time or qualifying course of education. To qualify for disregard they must be attending a university, polytechnic or college course, which lasts for at least an academic year. The course must involve at least 24 hours per week study per year and at least 21 hours per week study during term time. This also applies to persons under the age of 20 who are studying for more than 3 months and at least 12 hours per week for any qualification up to A level, ONC or OND standard. Correspondence courses, evening classes, day release, or courses taken in connection with a person's job are not included. Complete online form (this will be displayed in a new window).
This also applies to Foreign Language Assistants provided they are registered with the Central Bureau for Educational Visits and Exchanges.
Adults will not be counted if they are on a course leading to registration on any of Parts 1 to 6, 8, 10 or 11 of the Nursing Register. Only student nurses studying for their first inclusion on the Register will not be counted. Nurses already on the Register who are taking further courses will be regarded as an adult resident. Student nurses studying academic courses at universities or polytechnics, or who are on Project 2000 courses, are excluded from this definition as they are considered to be students.
Apprentices
Adults will not be counted if they are employed to learn a job and, as part of that learning, are undertaking training which leads to a qualification recognised by the National Council for Vocational Qualifications. They must not be paid more than a statutory declared weekly limit and are expected to earn substantially more when qualified. Download form (this will be displayed in a new window).
Youth Training Trainees
Adults will not be counted if they are under the age of 25 and are receiving training in line with an individual plan under the Youth Training Scheme.
Resident Hospital Patients
Adults will not be counted if a hospital is regarded as being their sole or main residence. If people are in hospital for a short time, and still have a home elsewhere, they are not disregarded for discount purposes. Complete online form (this will be displayed in a new window).
Residents of Certain Homes and Hostels
Adults will not be counted if they live, and receive care in, a care home; nursing home; mental nursing home or hostel, which provides a high level of care. The home or hostel must be regarded as their sole or main residence for them to qualify for this disregard.
Severely Mentally Impaired People
An adult will not be counted if they suffer, for whatever reason, from severe impairment of intelligence and social functioning which appears to be permanent. This will usually include people who suffer from Alzheimer's Disease and other similar illnesses. In order to qualify for disregard, a person will need a certificate from their doctor, or medical practitioner with knowledge of their illness, stating that he or she is severely mentally impaired. In addition, they must also be entitled to receive one of a number of benefits including certain invalidity pensions, disability allowances, unemployability allowance or attendance allowance. Download form (this will be displayed in a new window).
Residents of certain Hostels and Night Shelters
Some dwellings, such as short stay hostels or night shelters provide communal accommodation for people who have no fixed abode and no settled way of life. These may include hostels run by the Salvation or Church Army. An adult will not be counted if their sole or main residence is regarded as being in such accommodation.
Members or certain religious Communities.
Adults whose sole or main residence is within a religious community will not be counted provided that the principal occupation of such a community, consists of prayer, contemplation, education, the relief of suffering or any combination of these. To qualify for disregard, the individual adult must also have no income or capital of their own, with the exception of a pension from former employment, and must be dependent on the religious community for their material needs.
Certain 18 and 19 year olds
Adults will not be counted if they are in full-time education (other than higher education). This therefore includes people of these ages who are still attending school or college and are on courses up to and included A level. They will also be disregarded if they have left further education in the period 30th April to 1st November. A disregard also applies if someone is entitled to child benefit in respect of them or would be if they were not in local authority care.
Adults will not be counted if they live with, and care for, a person with a disability who is in receipt of certain allowances or disablement pension. To be disregarded, they must be providing care for an average of at least 35 hours a week. They will not be disregarded however, if they are caring for their partner or their child, if under 18 years of age.
Someone who cares for an elderly or disabled person in return for payment of up to £44 per week will not be counted. Such people will usually belong to an organisation such as Community Service Volunteers, but could also be employed by a public body or, in certain circumstances, by the person for whom they care.
Persons held in Prison or Legal Detention
Adults who are on remand or held in prison or legal detention will not be counted. This does not extend however, to those imprisoned for non-payment of Community Charge, Council Tax, National Non Domestic Rates, or a fine.
Members of International Headquarters and Defence Organisations
Adults will not be counted if they are a member, or are a dependant of a member of an organisation designated by Section 1 of the International Headquarters and Defence Organisation Act 1952.
Members of Visiting Forces
Adults will not be counted if they have a "relevant association" within the meaning of the Visiting Forces Act 1952.
Non-British spouses of Students
An adult spouse or dependant of a student will not be counted if their spouse or dependant is not a British citizen and is prevented by immigration regulations from taking paid employment or claiming benefits whilst in the UK.
Locally Defined Discounts (applicable from 1st April 2004)
Where a property has a disabled resident and has either a room, or part of a room (other than a bedroom) set aside to accommodate a disabled resident's bed or other equipment which is of major importance to that person.
Where a property has a room which houses braille or similar communications equipment for the use of a visually impaired resident.
Where a property is unoccupied following fire, flood or storm damage and requires remedial works to render it fit for habitation.
Disabled Person Reduction Scheme
A reduction in actual Council tax payable is available to certain households, which are regarded as the sole or main residence of a disabled person. To qualify, there must be at least one such person and the property itself must provide one of the following:-
- A room which is not a bathroom, a kitchen or a lavatory and which is predominantly used (whether for providing therapy or otherwise) by and is required for meeting the needs of a qualifying individual resident; or
- A bathroom or kitchen which is not the only bathroom or kitchen within the dwelling and which is required for meeting the needs of a qualifying individual resident; or
- Sufficient floorspace to permit the use of a wheelchair required for meeting the needs of any qualifying individual resident.
To apply for discount, exemption or disabled person relief if you believe that any of the circumstances detailed above apply to the household in which you are resident, then, in the first instance, you should contact the Council tax help-line on Horsham (01403) 215555, for advice or the relevant application form.
Requests for application forms can also be sent via e-mail to CouncilTax@Horsham.gov.uk, please remember to include your postal address where the forms can be sent.