Council Tax

The Council Tax is a tax set by councils to help pay for local services. Eastleigh Borough Council also collects Council Tax on behalf of Hampshire County Council, the Police Authority and Hampshire Fire & Rescue Services.

Your Guide to Council Tax for 2008/09 pdf

Councils may send out forms asking for information so that they can tell who should pay. If you receive a form you should complete it and return it to the Council.

Opening Hours:

Monday, Tuesday, Wednesday and Thursday 8.30am - 5.00pm
Friday 8.30am - 4.30pm

You can either telephone on 023 8068 8470, call into the offices, write or email

Email revenues@eastleigh.gov.uk

Use our online form to make a general Council Tax enquiry
Check your balance online
How to make payment
Register for E-Billing

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.

Exempt Dwellings

Some dwellings are exempt, including properties occupied only by students, under 18's or persons who are severely mentally impaired and also vacant properties which:

Are unfurnished (for up to six months)
Are owned by a charity (for up to six months)
Require or are undergoing structural alteration or major repair (for up to 12 months)
Are left empty by someone who has gone into prison, or who has moved to receive personal care in a hospital or a home or elsewhere
Are left empty by someone who has moved in order to provide personal care to another person
Are left empty by students
Are waiting for probate or letters of administration to be granted (and for six months after)
Have been repossessed
Are the responsibility of a Trustee in Bankruptcy
Where occupation is forbidden by law
Are waiting to be occupied by a Minister of Religion
Are annexes

Discounts on Second Homes

Councils are able to reduce the discount allowed to owners of second homes with effect from 1 April 2004. For the year 2004/2005, the Council applied a 10% discount to these properties and continued this level of discount for the year 2006/07. This means owners of second homes are liable for 90% of the Council Tax charge on their second homes.

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 Rescue).

Discounts

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 below:

Persons who are disregarded for Council Tax Purposes

A person over 18 years old and living at the property is "counted" as resident at the property. If there are 2 or more persons over the age of 18 years old resident at the property the full Council Tax will be charged.

There are, however people in certain specified groups who are disregarded so that their presence is not taken into account in deciding the number of residents. For example, if there are 2 adults in a dwelling and one of them is in a discount disregard group, the property is treated as though there is only one adult resident and a discount will apply.

Severely Mentally Impaired

1. A person over 18 years old living at the property is entitled to or meets the requirements of ONE of the following benefits:

Incapacity Benefit
Attendance Allowance
Severe Disablement Allowance
Care component of a DLA (higher or middle rate)
Increase in disablement pension
(increase in constant attendance)
Disability Working Allowance (IS)
Unemployability supplement
Constant Attendance Allowance
Unemployability Allowance
Income support (Disability Premium)
Incapacity Benefit, OR

2. The person has reached pensionable age and had they not have reached pensionable age, would be entitled to one of the above benefits. This also covers the partner of a severely mentally impaired person, if they are in receipt of Job Seekers Allowance.

Students

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 course.

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 Visitors.

Apprentice

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 £160 per week wages.

Paid Care Worker

A person employed to provide care or support to another person for at least 24 hours a week. This person must live at the property for the purpose of providing care and receives less than £30 a week in wages

Unpaid Care Worker

A person who is providing care for another person who receives Higher Rate Attendance Allowance, Highest Rate of care component of a Disability Living Allowance, increased rate of Disability Living Allowance or increase in Constant Care Allowance.

The Carer must provide care for at least 35 hours a week on average and the person they care for must not be their spouse, partner or their own child who is under 18 years old.

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)

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 shelter

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 see below):

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.

At a full Council meeting on 29 January 2004 it was recommended that the discount allowed by Eastleigh Borough Council for second homes would be set at 10%. This discount came into force on 1 April 2004 and for 2006/2007, the Council maintained the discount at the minimum percentage of 10%.

Disabled Reduction

The Council Tax bill can be reduced if your home has certain features to meet the needs of a disabled resident. The qualifying criteria is:

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 person
Extra space within the property to allow for the use of a wheelchair

If you think you may qualify for a discount, exemption or the disabled reduction, please contact the Revenue Section who will be able to advise you on the proof that is required to support your application. Tel: 023 8068 8470 / email revenues@eastleigh.gov.uk

How To Make Payment

Direct Debit ( PDF ) - The safest and most convenient way to pay. The main benefits of this payment method are:

No worries about remembering to pay at the right time
No need to write out and post cheques
No queuing at cash offices or bank/building societies
Your bank or building society does all the work and you stay in control
No need to make another agreement later
Time saving

Guarantees from the Council:

Direct Debits presented to the account named in your instruction will only be for instalments advised to you at least 14 days in advance of the first day of payment.
In the unlikely event of Direct Debits being presented in error, you can obtain an immediate refund from your bank or building society.
You may cancel your instruction at any time.

The instalments will be detailed on your bill and payments collected automatically from your bank or building society. The Council offers the flexibility of two payment dates, the 7^the and the 21^st of each month. When completing the direct debit instruction, please tick the date on which you wish the payments to be collected. You can also request either monthly, half yearly or yearly collections. Once you have completed the form, please send it to the Revenue Section.

To request a form Tel: 023 8068 8470 / email revenues@eastleigh.gov.uk

By Post - Send a cheque payable to Eastleigh Borough Council. Please ensure you put your name, address and council tax reference on the reverse of the cheque. Payment is due by the 6^th of each month.

Eastleigh Town Centre Office - Payment can be made between the hours of 9.30am to 4.00pm Monday to Friday at Unit 2, Wells Place, Eastleigh. A payment book is not required as a receipt is given once payment is made. Payment is due by the 6^th of each month.

Credit/Debit Card - If you wish to make payment by means of a debit or credit card, this can be done by telephoning Financial Services on 023 8068 8037.

Online - You will need your Council Tax Account reference to use this facility.

Standing Order - Unlike direct debit, it is the responsibility of the tax payer to ensure the bank/ building society are advised each year on the payments that are to be made. The Council cannot be held responsible for any errors that may occur. Payment is due by the 6^th of each month.

Refunds - If your account is in credit, a refund of the overpayment will be sent to you upon your request. Please allow up to 10 working days from receipt of your request for the refund cheque to reach you.

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Page Last Updated: 8/22/2008
Eastleigh Borough Council legal disclaimer
Website Comments: webmaster@eastleigh.gov.uk

Eastleigh Borough Council, Civic Offices, Leigh Road, Eastleigh, SO50 9YN
Telephone: 023 8068 8068, Fax: 023 8064 3952, Text: 07797 877001
Email:direct@eastleigh.gov.uk