Page last updated at 17:07 GMT, Friday, November 21 2014
Valuations, Discounts, Exemptions and Appeals
The Council have received an increasing number of enquiries from
residents regarding agents that offer to appeal against the banding
of your property in order to obtain a reduction in your Council
Tax. Whilst many of these agents are legitimate, they will
charge a fee for something which can just as easily be done by you
free of charge.
The Valuation Office have produced a
leaflet which gives details on what to do if you disagree with
your Council Tax banding or any other aspect of the entry for your
property in the Council Tax Valuation List. Alternatively,
you can contact the Valuation Office directly on 03000
501501. The Valuation Office website also
contains advice on what to do if you believe an agent who has
contacted you is not legitimate.
Council Tax Valuation Bands
Most dwellings are subject to the Council Tax. There is
one charge per dwelling, whether it is a house, bungalow, flat,
maisonette, mobile home or houseboat, owned or rented. Each
dwelling has been allocated to one of eight bands according to its
open market capital value at 1 April 1991:
A - Up to and including £40,000
B - £40,001 - £52,000
C - £52,001 - £68,000
D - £68,001 - £88,000
E - £88,001 - £120,000
F - £120,001 - £160,000
G - £160,001 - £320,000
H - More than £320,001
The Valuation Office is an Executive
Agency of the Inland Revenue, it carries out valuations for
non-domestic (business) rating purposes, and banding for council
tax on behalf of the Office of the Deputy Prime Minister. You
can telephone the Valuation Office on 03000 501501
Appeals against the banding of the property:
You can make a proposal (the first stage of the appeals process)
to have the banding of your property changed within six months of
becoming the Council Tax payer at that address. If you have
been the Council Tax payer for more than six months you can only
1. You feel that the banding should be changed because
there has been a material increase or a material reduction in the
value of the property
Material increase: building works (extensions etc) or other
types of work which may increase the value of the property.
Please note the Valuation Office will only revalue the property
once it has been sold and therefore the current occupier will not
be liable for any increase in Council Tax
Material reduction: demolition or conversion of any part of the
dwelling, any change in the physical state of the local area or an
adaption to make the dwelling suitable for someone with a physical
disability. The Valuation Office will revalue the property as
soon as possible in these cases.
2. If you start or stop using a part of the property as a
business. In this case you may become liable to pay National
Non Domestic Rates in addition to the Council Tax.
3. Where the Valuation Office has amended a banding in the
list without having received a proposal from the Council Tax
You can also appeal if you believe your home should not be shown
in the Valuation list, for example, if you feel it is not separate,
You can also appeal if you think your property should be in the
list and it is not, for example, if the property was previously
used as a business and is now used as a home.
In all appeals against the banding of your property you must
contact the local office of the Valuation Office Agency.
Who can appeal?
You can appeal if you are :
- The person liable to pay the Council Tax
- The person who would be liable if your property was not exempt
from Council Tax
- The owner of the dwelling
When can I appeal?
You can make an appeal if you think:
- You are being sent sent Council Tax bills but are not the
- Your home should be an exempt dwelling
- The amount of the bill is incorrect, for example if you think a
discount should apply or if the Council has not reduced the bill
after an application has been made for a disabled reduction
How to make an appeal:
In the first instance, write to:
Local Taxation Manager, Revenues & Benefits Department,
Eastleigh Borough Council, Eastleigh House, Upper Market
Street, Eastleigh SO50 9YN
You should fully explain the reasons for your appeal.
The Local Taxation Manager has two months to consider your
appeal and make a decision. They will write to you with a
If you still disagree with the council’s decision, or if you
have not received a reply within the two months, you can make a
further appeal to a Valuation Tribunal
If you are unhappy with a decision made by the Local Taxation
Manager following an appeal, you can refer the matter to a
The council can give you the address of your local Tribunal, or
you can obtain this from http://www.valuation-tribunals.gov.uk/
The Tribunal will ask you to make your appeal in writing,
stating which decision you are appealing against, why you disagree
with the decision or it may be that the Council has not reached a
If you and the council agree, your appeal can be dealt with in
Alternatively you can attend a hearing where both you and the
council will be asked to present full details of the issue.
You will be contacted, prior to the hearing, and advised of the
date your appeal will be heard and you will be sent a leaflet
detailing the tribunal procedures. A hearing will generally
last no longer than a day.
This hearing will not cost you anything unless you decide to
employ a solicitor or other person to present your case.
No decision will be made at the hearing, but you will be advised
in writing of the decision made by the Tribunal.
If the Tribunal decides in your favour, the council will revise
your bill and adjust your payments accordingly.
Single Persons Discount Review - November 2014
Council Tax payers living in the Borough of Eastleigh who
receive a 25 per cent reduction on their bill as single occupancy
residents will soon be checked to make sure that the reductions are
The checks are part of the council’s measures to prevent and
detect fraud and protect the public finances
The council has appointed Capita Local Government Services to
carry out a comprehensive review of around 16,000 taxpayer records.
They will work with Equifax, the credit reference agency using
up-to-the-minute, data-matching technology to identify where people
are claiming discounts that they are not entitled.
A Council spokesperson said "Single person discount is an
entitlement that the Council is keen to ensure is claimed by
taxpayers who are genuinely entitled, especially in these difficult
economic times. However, taxpayers who claim the discount
improperly place an unnecessary tax burden on other residents which
they cannot be allowed to get away with."
Any taxpayers currently receiving a discount which they feel may
not be correct are urged to contact Eastleigh Borough Council on
02380 688470 before the full review begins in November/December
The full Council Tax bill assumes that there are two adults in a
dwelling. If only one adult lives in a dwelling (as their
main home), or if there are 2 or more adults and some or all of
them meet certain conditions, the Council tax will be reduced by a
quarter (25%). Examples of these conditions are given
Standard Empty Class:
Restricted to Ministers of Religion, Service Personnel &
job-related occupation (publicans, servants)
Empty Class A: Purpose built
holiday homes and chalets subject to planning restrictions
preventing year round occupancy
Empty Class B: Unoccupied but
furnished second homes
Empty Class C: Unoccupied and
Empty Property Premium of
50% in addition to the full Council Tax is charged after 2 years
from the date the property became unoccupied/unfurnished. 6 week
occupation/furnished periods are ignored.
Empty Class D: unoccupied and
substantially unfurnished and undergoing major works for maximum of
Moves into Empty Class C
when works completed or at the end of the 12 month period provided
property remains unoccupied/unfurnished.
Empty Class E: would
otherwise be the sole or main residence of a member of the armed
forces, who is absent from the property as a result of such
Empty Class F: A dwelling
which forms part of a single property which is being treated as by
a resident of that property as part of the main building.
Please contact the Council Tax section for further advice
- The property is an unoccupied annex which is not subject to an
exemption under Class T (ie: an unoccupied dwelling which forms
part of a single property which includes another dwelling)
- The property has been left empty by a serving member of the
Armed Forces who has left the property unoccupied as a result of
Current information regarding Valuations, Discounts, Exemptions
and Appeals can be found by following this link.
Any queries regarding your Council Tax should be directed to the
Council Tax section on 02380 688470, or by email to email@example.com.
Severely Mentally Impaired
This discount applies to any household where there is more than one
resident and one or more of the residents over 18 years of age
is/are Severely Mentally Impaired.
To qualify for this discount, the person(s) must have a severe
impairment of intelligence and social functioning (however caused)
which appears to be permanent and the person(s) must be of
pensionable age or in receipt of any of the following qualifying
An Unemployability Supplement under Part I of Sch.7, SSCB
A constant Attendance Allowance under article 14 of the Personal
Injuries (Civilians) Scheme 1983 or article 14, Naval, Military and
Air Forces etc. (Disablement and Death) Service Pensions Order
An Unemployability Allowance under Article 18 of either of the
provisions referred to immediately above
Income Support where the applicable amount includes a disability
In receipt of Personal Independence Payments
Incapacity Benefit under SS.40 and 41 of the SSCB Act 1992
Applications for this discount from Council Tax can be made by
an authorised representative of the person concerned, and must
include the name and address of their doctor and proof of the
We will send the doctor a certificate for him to complete
confirming that in his/her opinion there is severe mental
impairment and ask him to provide the date the condition was
Action the council will take:
Once the doctor has replied, a copy of the certificate will be
sent to the Council Tax Payer at the address and the discount of
25% will be applied from the date of diagnosis. If applicable
a refund of any overpaid Council Tax will be issued together with
confirmation of the discount.
You are entitled to appeal against the decision if the council
decides that you do not qualify for a full exemption from Council
Tax : please see Appeals Procedure and Valuation Tribunal for more
1. Student - A person under 20 who is not in full time
education. The course must be longer than 3 calender months
and must be for a total of at least 12 hours per week with
attendance between 8.00am - 5.30pm. Not a correspondence
2. Full Time Student - Attending a course at a college or
university which is not less than 1 year and requires attendance at
least 24 weeks each year. The course must require at least 21
hours per week study, tuition or work experience.
3. Student Nurse - In full time education which will lead
to registration in the register of Nurses, Midwives & Health
A person who is learning a trade, business, profession, office
employment or vocation and undertaking an accredited Training
programme NVQ. This person must receive less than £195 per
Child Benefit payable
A person who has
reached the age of 18 but for whom Child Benefit is still in
payment (or would still be entitled to receive child benefit)
Carer/Careworker Discount Disregard
carers, and some people receiving care, may be entitled to a range
of different reductions depending on their circumstances.
In all cases, the care that is being given or received must be
- Old age;
- Physical or mental disability;
- Past or present alcohol dependency;
- Past or present drug dependency; or
- Past or present mental illness.
This discount disregard is divided into two categories:
Careworkers and Carers and in
order to be disregarded the person who is providing the care must
fit either category in full.
The person providing care must
- Providing care or support on behalf of a local authority or
charitable body or
- Employed by the person who is being cared for but has been
introduced to that person through the local authority or
- Engaged or employed for at least 24 hours per week
- Receiving a salary of less than £44 per week (from April
2007). Prior to this the limit on wages was £36 until 31
March 2007, and £30 per week until 31 March 1998.
- Be resident in premises provided by their employer for the
better performance of their duties. This does not necessarily
mean that they have to reside with the person for whom they are
How to apply:
A letter from the employer confirming the hours, salary and place
of residence is required as proof of your carer’s status. The gross
wages is the amount actually paid by the employer and other forms
of remuneration such as provision of accommodation etc. would be
The second category of carer
primarily relates to non-professional carers and in particular
looks to cover people who are looking after a relation. There
is no reference made to actual earnings or payment as often there
is none involved. However there is a reference to hours worked and
this would need to be confirmed in writing by the person claiming
To qualify for this reduction in Council Tax , the following
conditions must apply:
1. The carer is providing care to a person who
is in receipt of any of the following qualifying benefits:
Attendance Allowance under S65 of the Social Security
Contributions and Benefits Act 1992
The middle or the highest rate of the Care component of Disability
Living Allowance under S72 of the Social Security Contributions and
Benefits Act 1992
An increase in the rate of Disablement Pension under S104 of the
An increase in the constant Attendance Allowance under the above
In receipt of Personal Independence Payments
2. The carer must be resident within the same
dwelling as the person being cared for.
3. The carer must be providing care for at
least 35 hours per week
4. The carer must not be a disqualified
relative namely a spouse/civil partner (married or unmarried) or
the parent of a child under 18 years
Whilst it is perhaps normal for a single carer to be present,
there is no limit on the number of carers that can be present and
disregarded provided each satisfies the above conditions. For
example, both parents could be disregarded if they were both
responsible for providing care for an adult child.
In addition, there is no restriction on a carer also having
additional employment, which may occur if both parents are looking
after an adult child who requires care.
How to apply:
A statement of your
relationship to the person you care for and the number of hours you
provide care for, together with a photocopy of the front cover and
first page of their relevant state benefit book, will be required
as proof of your status as a carer.
Once the discount disregard has been confirmed as applicable, a
25% reduction in the Council Tax will apply. Adjusted bills
will then be issued.
However if the only other person resident in the property is
severely mentally impaired and this has been confirmed by a doctor,
a further discount disregard of 25% will apply. The Council
Tax payer will then only be liable to pay 50% of the full Council
Tax. Additionally a disabled reduction may apply.
Eastleigh Borough Council will consider back-dating any claim
for a discount disregard or exemption, but full documentary
evidence will be required to support any such claim. However,
claims for any exemption or discount disregard should be made as
soon as possible from the date the conditions are first met.
You are entitled to appeal against the decision if the council
decides that you, as the carer, do not qualify for a 25% discount
disregard reduction : please see Appeals Procedure and Valuation
Tribunal for further information.
Further information about carers can be obtained at www.carersuk.org
Other Categories of Disregarded Persons
- A person who is in prison
- A patient who lives in hospital
- A person whose sole/main residence is in a hostel or night
- A person of no fixed abode
If the property is no-one's main home, the bill will be reduced by
half (50%), unless it has been designated a "second home" (please
Discounts on Second Homes
Councils are able to reduce the discount allowed to owners of
second homes with effect from 1 April 2004.
Second homes are defined as dwellings that are "no-one's sole or
main residence and are furnished". The second homes discount
reduction amendment cannot be applied to those properties left
empty by owners having to live in tied accommodation or
accommodation provided by the Ministry of Defence.
The Regulations allow for the sharing of the additional income
raised between the Council and the major precepting bodies
(Hampshire County Council, Police Authority and Hampshire Fire and
The Local Government Finance Act 2003 inserted a new section 11A
into previous legislation (Local Government Finance Act
1992). This enabled Councils to reduce the discount allowed
to owners of second homes from the previous level of 50% to 10% and
came into effect on 1 April 2004.
Changes effective from 01 April 2013
The Government introduced a change in legislation in respect of
empty properties and Local Authorities have been given powers to
determine that amount of discount - if any - that is awarded.
Eastleigh Borough Council decided at a full Council meeting on
06 December 2012 that the discount allowed for second homes would
be set at 0% with effect from 01 April 2013.
The Council Tax bill can be reduced if your home has certain
features to meet the needs of a disabled resident. The qualifying
A room which is mainly used by the disabled person other than a
bathroom, kitchen or toilet (ie an extension or an extra room used
for storing wheelchairs or dialysis equipment)
An additional kitchen or bathroom for the use of the disabled
Extra space within the property to allow for the use of a
There is no restriction on the age of the disabled person and
therefore parents of disabled children under the age of 18 can
The reduction will be the equivalent to a re-banding of the
property into the band immediately below that shown in the
valuation list. For example a property which has been banded D by
the Valuation Office will reduce to a Band C.
No actual alteration to the valuation list will be made, and
properties in Band A will be reduced proportionately.
Reductions may be given to residential institutions as well as
How to apply:
Please contact the Council Tax department to request an
Once you have completed and returned the form, a Council Tax
officer will contact you to arrange a visit to view the
If a reduction under this scheme is granted, it will be awarded
from the date the application form was received.
You do have the right to appeal if a decision is taken not to
grant the reduction. Please see Appeals procedure and
Valuation Office Tribunal for further information.
Back to top