Council Tax discounts

The full Council Tax bill assumes that there are two adults aged 18 or over living in a dwelling. If only one adult lives in a property, the Council Tax bill is reduced by 25 per cent. This is known as a Single Person’s Discount.

What happens if you qualify

Should you qualify for the reduction you must tell us within 21 days about any change in circumstances that may affect your entitlement to the discount (e.g. another person moves into the property). Failure to do so may result in a penalty.

This information is a general guide only and is not a substitute for the relevant statutes and laws.

From 1 April 2013 the Government made changes to the Local Government Finance Act 2012 which means that Councils have discretionary powers to set the level of Council Tax empty property discounts in their area.

The following discounts apply within West Northamptonshire:

• Class A - Furnished Holiday Let - 0% discount
• Class B - Furnished and unoccupied properties, including second homes - 0% discount
• Class C - Unfurnished and unoccupied – 0% discount
• Class D - Dwellings requiring structural alterations or major repairs - 0% discount
• Class E - Main residence of armed services serving personnel - 50% discount (Some restrictions apply)
• Class F - An annex being used by a person living in the main residence as part of their main home - 50% discount
• Unoccupied second properties where liable person occupies employment tied accommodation - 50% discount

If your property is empty you must advise the Council to enable us to issue the correct Council Tax bill. In addition, you must advise the Council within 21 days of any changes in circumstances that may affect your charge e.g. the property is occupied or sold.

We may contact you periodically to confirm that you are still entitled to the disregard; however, you must still advise us of any changes in circumstance within 21 days.

Empty property premium

Properties that have been unoccupied and substantially unfurnished for 1 year or more will be subject to a 100% premium.
Properties unoccupied and substantially unfurnished for 5 years of more will be subject to a 200% premium.
See our dedicated Empty property premium page for more information on empty property and second home premiums.

This discount of 50% can apply in the following circumstances:

• if you currently live in an annexe and are related to the person(s) living in the main house then you may be entitled to this new discount
  or
• if you are the owner of an unoccupied annexe and you use it as part of your main house then this discount may also apply.

Please note – There is no discount if an annexe is occupied by a non-family member.

How to qualify

• the annexe must be part of the main home, i.e. it must form part of a single property
• the family member living in the annexe must be related to the person(s) living in the main house in either of the following ways:
  • Spouse or civil partner (including unmarried people who are living together as a married couple and where a same sex couple are living together as if they were civil partners)
  • parent
  • child/stepchild
  • grandparent
  • grandchild
  • brother
  • sister
  • uncle
  • aunt
  • nephew
  • niece
  • great-grandparent/great-great-grandparent
  • great-grandchild/great-great-grandchild
  • great-uncle/great-great-uncle
  • great-aunt/great-great-aunt
  • great-nephew/great-great-nephew
  • great-niece/great-great-niece

This information is a general guide only and is not a substitute for the relevant statutes and laws.

What happens if you qualify

Should you qualify for the reduction you must tell us within 21 days about any change in circumstances that may affect your entitlement to the discount (e.g. another person moves into the property). Failure to do so may result in a penalty.

We will contact you periodically to confirm that you are still entitled to the disregard; however, you must still advise us of any changes in circumstance within 21 days.

You may be able to get a 50% discount on your council tax if you live in job-related accommodation but are liable for Council Tax in another property.

If you're eligible, the discount will be applied to your job-related accommodation.

This discount is not available unless both of your addresses are in England, Wales or Scotland.

Job-related accommodation is property provided to a person (and their spouse) for work in any of the following cases:

• it's necessary for the proper performance of the duties of the employment that the employee resides in the dwelling
• the dwelling is provided for the better performance of duties and it's customary for employers to provide dwellings to employees
• there's a special threat to the employee's security, special security arrangements are in force and the employee resides in the dwelling as part of those arrangements

If the property is provided by a company and the employee is a director of that company or an associated company, then the first two bullet points above shall not apply unless one of the following is true:

• the employment is as a full-time working director
• the company is non-profit making and does not carry on a trade, nor do its functions consist wholly or mainly in the holding of investments or other property
• the company is established for charitable purposes only

This information is a general guide only and is not a substitute for the relevant statutes and laws.

What happens if you qualify?

Should you qualify for the reduction you must tell us within 21 days about any change in circumstances that may affect your entitlement to the discount (e.g. another person moves into the property). Failure to do so may result in a penalty.

We will contact you periodically to confirm that you are still entitled to the disregard; however, you must still advise us of any changes in circumstance within 21 days.