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 2009/10  pdf

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

• Valuation Bands
• Valuation Office
• Discounts
• Second Homes
• Disabled Reductions
• Exemptions
• Appeals Procedure & Valuation Tribunal

Council Tax Valuation Bands

Valuation Office

Discounts

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:

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

Discounts on Second Homes

• 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

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

•  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

• 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.

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