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.
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
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 7the and the 21st 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 6th 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 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.
top of page
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