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.
Civic Offices 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
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:
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A
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Up to and including £40,000
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B
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£40,001 - £52,000
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C
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£52,001 - £68,000
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D
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£68,001 - £88,000
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E
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£88,001 - £120,000
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F
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£120,001 - £160,000
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G
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£160,001 - £320,000
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H
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More than £320,001
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Valuation Office
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.
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 appeal if
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 payer
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, self-contained accommodation.
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.
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:
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 benefits:
- An Unemployability Supplement under Part I of Sch.7, SSCB
Act
- 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 1983.
- An Unemployability Allowance under Article 18 of either of the
provisions referred to immediately above
- Income Support where the applicable amount includes a
disability premium
- 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
qualifying benefit.
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
diagnosed.
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 information.
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.
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
Some 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 for:
- 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.
Careworker
The person providing care must be:
- 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
charity
- Engaged or emplyed 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
neceassarily mean that they have to reside with the person for whom
they are providing care.
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 ignored.
Carers
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 the disregard.
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:
- Higher rate Attendance Allowance under S65 of the Social
Security Contributions ans Benefits Act 1992
- 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 above act
- An increase in the constant Attendance Allowance under the
above Act
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
http://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
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):
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
Rescue).
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%.
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
There is no restriction on the age of the disabled person and
therefore parents of disabled children under the age of 18 can
apply.
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
private dwellings.
How to apply:
Please contact the Council Tax department to request an
application form.
Once you have completed and returned the form, a Council Tax
officer will contact you to arrange a visit to view the
property.
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.
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
Class E - Premises left unoccupied by persons who are in
Hospital, Nursing Home or in a Residential Care Home
This exemption applies to any property which has been left empty
as the owner or tenant has moved permanently into
a hospital, nursing home or residential care home. The
property does not have to be unfurnished.
However this exemption does not include people who spend short
periods in hospital of homes and intend to return home.
The exemption will start on the day that the premises becomes
unoccupied due to the person residing in the hospital or
home. Therefore if a person is admitted to hospital and then
moves to a nursing or care home, the exemption will begin on the
day the person first entered hospital.
Applications for this exemption can be made in writing or by
telephone on behalf of the Council Tax Payer by a person acting on
their behalf, such as a relative or friend.
The Council will need to know if anything happens which means
that the property is no longer exempt. Such changes may
include:
- Someone else moving into the premises
- Returning to the premises from hospital/home
- The premises being sold or let
Class I - Premises left unoccupied by persons who reside
elsewhere and are receiving care
This exemption will apply to any premises which has been left
unoccupied by an owner or a tenant now living elsewhere (other than
in a hospital or home covered by a Class E exemption) to receive
personal care. The property does not have to be
unfurnished.
This does not include people who are away for a short period or
time to receive care, and the person must be continuously receiving
care since they left their home. The care required must be because
of old age, disablement, illness, alcohol / drug dependence or
mental disorder.
Applications for this exemption can be made in writing or by
telephone on behalf of the Council Tax Payer by a person acting on
their behalf, such as a relative or friend.
You will need to advise the Council if any of the following
changes happen:
- Someone else moves into the property
- You return to the property or,
- The property is sold or let
Class J - Premises left unoccupied by persons who reside
elsewhere providing care
This exemption will apply to any premise left unoccupied because
the owner or tenant is now living elsewhere in order to provide
personal care for someone, but does not include people who spend
only short periods away to provide care.
The person providing care must have continuously been a carer
since vacating the premises, and the care required must be because
of old age, disablement, illness, alcohol / drug dependence or
mental disorder.
You will need to advise the Council if any of the following
changes happen:
- Someone else moves into the property
- You return to the property or,
- The property is sold or let
Class U - Premises occupied solely by person(s) who are
Severely Mentally Impaired
This exemption applies to any premises solely occupied by a
person or persons who is /are Severely Mentally Impaired
To qualify for this exemption, the person must have a severe
impairment of intelligence and social functioning (however caused)
which appears to be permanent and the person must be of pensionable
age or in receipt of any of the following qualifying benefits:
- An Unemplyability Supplement under Part I of Sch.7, SSCB
Act
- 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 1983.
- An Unemployability Allowance under Article 18 of either of the
provisions referred to immediately above
- Income Support where the applicable amount includes a
disability premium
- Incapacity Benefit under SS.40 and 41 of the SSCB Act 1992
Applications for this exemption from Council Tax can be made by
an authorised representative of the taxpayer on his/her behalf, and
must include the name and address of the Council Tax Payers’ doctor
and proof of the qualifying benefit.
We will send the doctor a certificate for him to complete
confirming that in his/her opinion there is severe mental
impairment and providing the date the condition was diagnosed.
Action the council will
take:
Once the doctor has replied, a copy of the
certificate will be sent to the Council Tax payer or if preferred
his/her representative. The exemption will be applied from
the date of diagnosis and if applicable a refund of any overpaid
Council Tax will be issued together with a letter confirming the
exemption.
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 further information.
Appeals Procedure
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
liable person
- 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
Civic Offices
Leigh Road
Eastleigh Borough Council
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. She will write to
you with a full explanation.
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
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 Valuation Tribunal.
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 decision.
If you and the council agree, your appeal can
be dealt with in writing.
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.
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 7th and the 21st of each
month.
To set up a Direct Debit please call
023 8068 8470 and a member of staff will set up the
direct debit instruction over the telephone.
Alternatively, a
form is available to download which should be
completed and posted to the Revenues Section.
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 6th of each
month.
Eastleigh Town Centre
Office - Payment can be made between the hours of
9.00am to 4.00pm Monday to Friday and 9.00am to 12:30am
Saturdays 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. Please note that a charge may apply for credit card
payments.
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 6th 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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Eastleigh Borough Council, Civic Offices, Leigh Road, Eastleigh, SO50 9YN
Telephone:023 8068 8068; Fax:023 8068 8257; Text:07797 877001
Email:
direct@eastleigh.gov.uk