Council Tax discounts and exemptions

Council Tax assumes two adults (aged 18 and over) are living in your property but in some circumstances you may be entitled to a reduction of the amount you are required to pay. Details about and how to apply for the the discounts and exemptions available from your Council Tax can be found below.

What are discounts?

Council Tax assumes that two adults live in your home. If only one adult lives in a property a discount of 25% will be given.

In some cases, even if there are two or more people aged 18 or over living in a property, a discount of up to 50% may still be given. This is because certain people are not counted when deciding how many adults live in the property. If two adults live in a property and one is not counted a 25% discount will be given. If all the adults are not counted a discount of 50% will be given. When someone is not counted this means that they are 'disregarded' for Council Tax discount purposes.

In some cases, such as empty or unoccupied properties, no discount may be available and a premium might apply instead, which increases the amount of Council Tax payable. For example, properties empty and unfurnished for 2 years or more are subject to an empty property premium.

To help you identify which discounts may apply to you, we have put them in the following categories:

What are exemptions?

In certain circumstances, a taxpayer or property may be exempt from Council Tax. This will mean that there is no Council Tax to pay. To help you identify them we have grouped them into 3 categories:

If you are experiencing financial hardship

Apply for a discretionary reduction under Section 13A of the Local Government Finance Act 1992

If you are experiencing financial hardship, you can ask The Council to consider your circumstances in more detail. In some cases we may be able to reduce what you are asked to pay.

Applications for a reduction because of financial hardship are made under Section 13a discretionary discounts of the Local Government Finance Act 1992.

If you wish to request a discretionary reduction on the grounds of financial hardship, please apply in writing to Revenues, City of Doncaster COuncil, Civic Office, Waterdale, Doncaster, DN1 3BU, or by submitting a Council Tax enquiry form, and providing details of your income and expenditure.

Discounts can only be awarded if hardship is proven, and granting a discount would be in the interests of other Council Tax payers.

What if I disagree with a decision refusing me a discount or exemption?

You can appeal to The Council Tax Office in the first instance. A senior member of staff who was not involved in the original decision will deal with your appeal and will reply within two months.

If you are still unhappy with the outcome, you can appeal to an Independent Valuation Tribunal, where an independent panel will review your case. If we do not reply to your appeal within 2 months of it being submitted to us, you can contact the Valuation Tribunal directly to consider your appeal.

If after a Valuation Tribunal hearing you still remain unhappy, a final right of appeal exists to the High Court.

It should be noted that each case is considered on its own merits and whilst tribunal decisions are not binding on other tribunals, cases which set a precedent via the High Court are.

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Last updated: 04 October 2023 16:56:22

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