Council tax discounts

There are ways you may be entitled to a reduction in your council tax. There are a variety of different types of discounts and reductions available.

There are certain people that can also be disregarded when calculating council tax.

Single person discount

If you are the only adult (aged 18 or over) living in the property, your bill can be reduced by 25%.

You can apply for a single person discount, by completing the form below. You will need:

• your council tax account number
• your name, address and contact details
• the date you became the only adult living in the property

If you have claimed benefit, and it is clear from your claim that you are the only adult at the property, a discount can be awarded.

Apply for a Single Person Discount

How long will the discount last?

The discount will continue for as long as you occupy the property as the single adult.

The following types of changes may affect your discount and you should let us know if:

• another adult comes to stay with you and this is their main home
• a child reaches the age of 18
• you leave the property on a permanent basis.

We need this information to enable us to fulfil our duty to keep the authority's records up to date.

If you have any change of circumstances and you are unsure whether they will affect your entitlement please contact the Revenues Team.

Can my single person discount be backdated?

In some cases we can backdate your claim. We may ask you to provide evidence and your reasons for requesting a backdate.

How will I know what my reduced payments are?

You can check online and view your revised bill, which shows that we have applied the single person discount.

How do I appeal against a decision?

If you wish to appeal a decision that has been made regarding this discount please complete our appeal form and this will then be assessed by the Exchequer Manager.

My partner is a member of the armed forces or works away and only comes home occasionally. Can I claim a single person discount?

No - your home is still treated as your partner's sole and main residence because there is an intention to return to the property as part of the family unit.

My daughter has just turned 18 but studies at college. Can I claim a discount?

This will depend on where she will be living. If she will be living in halls of residence or other accommodation then you can claim the single person discount. If she will continue to live with you then you cannot claim a single person discount - however you may be entitled to seek a reduction under the full time student status disregard.

A friend is coming to stay for a month's holiday. Do I lose my single person discount?

No - they will not be considered as part of your household as they have a main residence elsewhere.

Disablement reduction

If you have made alterations to your property or have a room set aside to meet the needs of the disabled resident, you may qualify for a disabled relief reduction on your property.

How do I qualify for a reduction?

In order to qualify for this reduction you must meet one of the following requirements:

• A room not a bathroom, kitchen, or lavatory which is predominantly used by and is required for meeting the needs of any qualifying individual resident in the dwelling.
• A bathroom or kitchen which is not the only bathroom or kitchen within the dwelling. It must be predominantly used and required for meeting the needs of the qualifying individual resident in the dwelling.
• Sufficient floor space for the use of a wheelchair required for meeting the needs of the qualifying individual resident in the dwelling.

Where the legislation refers to "anything required for meeting the needs of the qualifying individual" it must be essential or of major importance to his/her wellbeing by reason of the extent and nature of his/her disability.

A wheelchair is not regarded as being required for meeting the needs of a qualifying individual if it is not used within the dwelling.

The reduction will be the equivalent to a re-banding of the dwelling into the band immediately below that shown in the valuation list - this is deemed the alternate band.

No actual alteration to the valuation list will be made.

How do I apply?

Complete the online disabled relief form and a local tax inspector will contact you to arrange a convenient time for a visit.

How do I appeal against a decision?

If you wish to appeal a decision that has been made regarding this discount please complete our appeal form and this will then be assessed by the Exchequer Manager.

Care Leavers

If you are a care leaver aged under 25 who is paying council tax or living with someone who pays council tax, we may be able to reduce the amount of council tax you pay.

Will I qualify?

To qualify for a reduction you must:

• be a Hampshire County Council care leaver
  
• be under 25 years old
  
• live within Basingstoke and Deane
  

Please note the reduction will only be awarded if the claimant is not entitled to any other discounts/exemptions including Council Tax Support (CTS). Please take a look at out benefit advice webpage for more information.

What level of discount will I receive?

Care leavers who are solely responsible to pay council tax will, from the ages of 18 to 21, receive 100% discount. From the ages of 22 to 25 the level of discount will be reduced by 25% each year until their 25^th birthday, when they will receive no care leavers discount.

Care leavers between the ages of 18-25 who are living with one other person over the age of 18 (who is not a care leaver) will have the council tax bill for the property reduced by 50%.

Care leavers between the ages of 18-25 who reside in a property with more than 2 adults who are not care leavers will have the council tax bill for the property reduced by 25%.

How do I apply?

To find out if you qualify please complete an application form

If you qualify for a discount it will be automatically paid to the relevant council tax account.

If you have any questions, contact us or speak to your Young Person’s Adviser (YPA).

Hardship Relief

Under certain exceptional circumstances we can use our discretion (under Section 13a of the Local Government Finance Act 1992) to reduce the amount of council tax you pay. We consider each case on an individual basis.

Anyone applying will have to show they have exhausted all other options for meeting their council tax liability and that their current circumstances are unlikely to improve.

Applicants will also have to show they do not have the ability to pay, for example they have no savings/assets, do not own property, are unemployed and no other source of money is available.

How do I apply?

To apply for council tax discretionary reduction, please email us and provide the following information:

• your monthly income and expenditure
• the reasons you are unable to meet your council tax liability
• evidence to support your claim.

Other council tax discounts

Some people aged over 18 can be ignored when counting the number of adults living in a property. If someone living with you falls into one of the categories below, then they will not be counted for council tax purposes and you can claim the 25% discount on your bill.

Important - a 25% discount cannot be awarded if after ignoring all discounted people, two adults remain as living in the property.

Students, apprentices, school/college leavers and 18-19 year olds

Full Time Students
A student is someone undertaking a full time course at a prescribed educational establishment.

A full time course is one which:

• lasts for one academic or calendar year
• requires attendance for at least 24 weeks each year and for at least 21 hours per week (this includes attendance, tuition, study or work experience)
• work experience must not exceed 50% of the total course time, with the exception of student teachers.

To qualify for this discount you must provide a student certificate for council tax purposes which can be obtained from the college or university.

You can apply by emailing localtax@basingstoke.gov.uk and attaching the student certificate.

Are all occupants who are 18 or over full time students? Go to the full student exemption page.

Student nurses
You will not be counted if you are a student nurse on a course leading to registration on any of Parts 1 to 6 or 8 of the Nursing Register. Only students studying for their first inclusion on the Register are not counted. Nurses who are already on the Register but are taking further courses are counted. Student nurses studying academic courses at universities or who are on Project 2000 courses are excluded from this definition as they are considered as students as defined above.

To qualify for this discount you must provide a student certificate for council tax purposes which can be obtained from the college or university.

You can apply by emailing localtax@basingstoke.gov.uk and attaching the student certificate.

Apprenticeship
The apprentice must:

• be employed for the purpose of learning a trade, vocation or profession
• the training being given must be under a programme leading to an NVQ
• the salary being paid must not exceed £195 per week.

The employer will be required to confirm details regarding the apprenticeship.

You can apply by completing an apprentice discount form and emailing the completed form to localtax@basingstoke.gov.uk or posting it to the council offices.

Youth trainees
This relates to persons who are:

• under the age of 25 and
• are undertaking a course on an approved training scheme with an individual training plan within the Youth Training Scheme such as TCT, Options, Future and Next Step.

You can apply by emailing localtax@basingstoke.gov.uk

School or college leavers
Are you or an occupant in your property under 20 and have recently completed a course or are in between courses? You might qualify for a discount

This is a person who:

• is under the age of 20
• has within the last year ceased undertaking a qualifying course of education since 30 April of that year.

The discount will only apply until the 1 November of that year.

You can apply by completing our online form and attaching the student certificate (School Leavers form).

18 or 19 year old where child benefit is awarded
Are you the parent or guardian of am 18 or 19 year old and are in receipt of child benefit for them? You may qualify for a 25% discount on your council tax charge.

• Are you the only other occupant aged 18 or over (not counting the 18/19 year old)? You may qualify for the discount.
• Are you the only other occupant aged 18 or over living with a 18 or 19 year old where child benefit is awarded, as well as other occupants who are 18 or over who are all full time students? You may qualify for a discount.

Please be aware that this discount will only last for as long as child benefit remains in payment, and it is up to the account holder to inform us of any changes. Alternatively, if the 18 or 19 year old is also a full time student or an apprentice you can apply for the student or apprentice disregard which also gives a 25% discount.

You can apply by completing our online form and attaching the proof of child benefit.

Severely mentally impaired

An occupant can be disregarded for council tax purposes if they are classed as having a severe mental impairment, for example dementia.

The person must be certified by a doctor as being severely mentally impaired and must be in receipt of one of the qualifying benefits listed below. As part of the application, a declaration must be completed by that the person's doctor (this can be their specialist or general practitioner).

The discount will remain in place as long as the conditions are met.

Qualifying Benefits

• Incapacity Benefit
• Employment Support Allowance
• Income Support which includes a Disability Premium
• Disability Living Allowance (DLA) with the Middle or Higher rate of the care component
• The standard or enhanced rate of the daily living component of Personal Independence Payment (PIP)
• Severe Disablement Allowance
• Attendance Allowance
• Disablement Pension
• Unemployability Allowance/Supplement
• Constant Attendance Allowance (Personal Injuries (Civilians Scheme 1983 or Naval, Military and Air Forces (Disablement and Death) Service Pensions Order 1983)
• Universal credit (which includes an amount due to limited capability for work or limited capability for work and work related activity)

Before completing the online form the form below must be printed and given to the applicant’s doctor to complete. This can then be uploaded to our discount form.

Application for a Severe Mental Impairment Discount or Exemption

Are all occupants who are 18 or over severely mentally impaired? Go to the full exemption page.

Living in a nursing home, care home, residential care home or hospital

People who live permanently in a nursing home, care home, residential care home, mental care home, high care hostel or hospital as their main or only home can be disregarded for council tax purposes.

• As this discount is regarding a change in a disregarded persons main residence they should be the owner/joint owner or long term tenancy holder/joint tenancy holder of the property they have vacated.
• The discount can only apply where the property they are leaving was previously classed as their sole or main residence.
• If someone is away temporarily in one of the above establishments then they would not qualify for this discount.
• The discount can remain for as long as the conditions are met.

You can apply by completing this form.

Are all occupants who are 18 or over now living in one of the establishments types named above? Go to the full exemption page.

Annexe discount

Annexes which are occupied by relatives under 65 or occupied by the occupier of the main property - 50% discount
Annexes which form part of a single property which include at least one other dwelling, and which is the sole or main residence of a relative who is under 65 or is occupied by the occupier of the main property:

• A relative aged under 65.
  
• A relative, as per the ‘definition of a relative’ below, of the occupier of the main home.
  
• The occupier of the annexe is also the occupier of the main property (no age restriction).

Definition of a relative
For the purposes of this exemption a relative is defined as:

• Spouse/Civil partner.
  
• Parent, child, grandparent, grandchild, brother, sister, uncle, aunt, great grandparent, great grandchild, great uncle, great aunt, great nephew, great niece, great great grandparent, great great grandchild, great great uncle, great great aunt, great great nephew or great great niece.
  
• A relationship by marriage shall be treated as a relationship by blood.
  
• A relationship of an unmarried couple living together as a married couple shall be treated as a relationship by marriage.
  
• The stepchild or a person shall be treated as their child.

How to apply
Complete the online form.

How to appeal a decision
If you wish to appeal a decision that has been made regarding this discount, please complete our appeal form and this will then be assessed by the Exchequer Manager.

Persons in detention

Where someone is detained on remand or under custodial powers, they can be discounted for council tax purposes. The property where the discount would be applied must have been the sole and main residence of the detained person.

People in detention are those held in prison, hospital or elsewhere by order of a court. This includes those detained under:

• The Immigration Act 1971
• The Mental Health Act 1983
• The Army Act 1955, the Air Force Act 1955 or the Naval Discipline Act 1957 (except under open arrest or in custody for less than 48 hours).

This does not apply to those serving sentences for non-payment of council tax or fines.

You can apply online.

Are all occupants who are aged 18 and over currently detained? Go to the full exemption page.

Care workers and carers

A care worker is a person who:

• gives care to another person on behalf of a charity or local authority and
• must work for at least 24 hours per week and be paid no more than £36 per week for this work
• lives in premises provided by the employer for the better performance of his/her job.

A carer is a person who:

• provides care to a person who is entitled to one of the following benefits:
• the lower rate or higher of Attendance Allowance (from 8 April 2013)
• the standard or enhanced rate of Daily Living Component of the Personal Independence Payment as defined by the Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013
• an increase in the rate of disablement pension under S104 of the above act.
• an increase in constant attendance allowance under the above act.
• an armed forces independence payment, and
• lives in the same property as the person for whom he/she is caring
• must provide care for at least 35 hours per week, and
• the person who receives care must not be a partner or child under the age of 18 years old.

You can apply for a discount by completing our online form.

How to appeal a decision
If you wish to appeal a decision that has been made regarding this discount, please complete our appeal form and this will then be assessed by the Exchequer Manager.

Hostels or night shelters

A person who is a resident of a hostel which is:

• Providing residential accommodation as a hostel or night shelter, where this accommodation is not in a separate and self-contained premises.
• Provided for persons who have no fixed abode or no settled way of life and these persons have a license to occupy which is not a tenancy.

This discount will be applied to a hostel, and can attract a 50% discount. If you run a hostel and believe it would qualify for this discount please email localtax@basingstoke.gov.uk

Religious communities

Any member of a religious order primarily set up for:

• prayer
• contemplation
• relief of suffering
• a combination of the above

Can be disregarded provided that the member is dependent on the order for all needs and has no income or capital of their own (pensions from former employers are disregarded).

To apply we will require written confirmation from the religious order, this can be emailed to localtax@basingstoke.gov.uk

Diplomats and members of visiting forces

Diplomats

A person who has privileges and immunities under any one of the below:

• Diplomatic Privileges Act 1964
• Commonwealth Secretariat Act 1966
• Consular Relations Act 1968
• International Organisations Act 1968
• Commonwealth Countries and Republic or Ireland (Immunities and Privileges) Order 1985
• Hong Kong Economic Trade Act 1996

This person cannot:

• be a British Citizen
• be a British Dependent Territories Citizen
• be a British Subject under the British Nationality Act 1981
• be a British protected person or a permanent resident in the United Kingdom
• have another premises within the UK which is their main residence.
• be the liable person for council tax

You can apply by completing our online form.

How to appeal a decision
If you wish to appeal a decision that has been made regarding this discount, please complete our appeal form and this will then be assessed by the Exchequer Manager.

Visiting Armed Forces

• Occupied by a member/s of a Visiting Armed Force, where the member/s are not the liable persons for the council tax charge.
• The definition of Visiting Armed Force, for this purpose, is laid down in Part 1 of the Visiting Forces Act 1952.

You can apply by completing our online form.

How to appeal a decision
If you wish to appeal a decision that has been made regarding this discount, please complete our appeal form and this will then be assessed by the Exchequer Manager.