Your Council Tax Guide

Section 13a – Local Government Finance Act 1992

In certain exceptional circumstances the Local Authority may reduce the amount payable.

Appeals

You may appeal if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because your property is exempt; or that your billing authority has made a mistake in calculating your bill or your Council Tax Support. If you wish to appeal on these grounds you must do so in writing.

Making an appeal does not allow you to withhold payment of Council Tax owing in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid Council Tax.

Discounts

Discounts are available to Council Tax payers if they meet certain criteria. A Council Tax reduction of 25 per cent is available for adults who live alone in a dwelling (as their main home). Certain people will not be counted as adults resident in a dwelling if they are under the age of 18 or are:

  • full-time students, student nurses, apprentices and Youth Training trainees
  • a non British spouse, civil partner or dependent of a student
  • 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 and 19 year olds who are at school/college
  • 18 and 19 year olds for whom child benefit is in payment
  • 18 and 19 year olds who leave school/college between 1st May and 31st October may be disregarded for this period
  • care workers working for low pay, usually for charities
  • people caring for someone with a disability who is not their spouse, partner or child under 18 years of age
  • 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)
  • people who have immunity under either:
    1. The Diplomatic Privileges Act 1964 or
    2. International Organisations Act 1968 or
    3. Commonwealth Secretariat Act 1996

If you are liable for an Annex you may qualify for a 50 per cent discount if you are:

  • using the annex as part of the main residence
  • aged under 65 and a relative of the person who pays the Council Tax in the main house

If you think you may be entitled to a discount you should contact the Council Tax department on 01709 336007.

If your bill indicates that a discount has been allowed, you must tell us within 21 days of any change of circumstances which affects your entitlement. If you fail to do so you may be required to pay a penalty.

People with disabilities

If you, or someone who lives with you, need a room, an extra bathroom or kitchen, or extra space in your property to meet special needs arising from a disability, you may be entitled to a reduced Council Tax bill. The bill may be reduced to that of a property in the band immediately below yours. If your home is in Band A your bill will be reduced by 1/9 of the Band D liability. These reductions ensure that disabled people do not pay more tax on account of space needed because of a disability.

Apply for disabled person’s relief at: www.rotherham.gov.uk/council-tax/apply-council-tax-discount/4

People on low incomes

You could be entitled to Council Tax Support if you are on a low income or in receipt of Income Support/Jobseekers Allowance/Pension Credit Guarantee Credit/ Employment and Support Allowance/Universal Credit or other state benefits.

Get help to pay your Council Tax: www.rotherham.gov.uk/council-tax/get-help-pay-council-tax/1

This Authority is under a duty to protect the public funds it administers, and to this end may use the information you provide for Council Tax purposes for the prevention and detection of fraud. It may also share this information with other bodies responsible for auditing or administering public funds for these purposes.