The Council Tax bill assumes that there are at least two adults living in the home. If there is only one adult, there is a 25% reduction.
Adults who do not count for the tax
All adults count for the tax unless they are:
- 18 or 19 years old and at, or have just left, school;
- a full-time student, a student nurse, an apprentice or a youth training trainee;
- severely mentally impaired;
- a patient living in hospital permanently;
- being looked after in a care home;
- a care worker working for low pay (usually for a charity);
- caring for someone with a disability who is not their husband, wife or partner or a child under 18;
- a member of a visiting force or certain international institutions;
- staying in certain hostels or night shelters;
- in prison (but not people in prison for not paying Council Tax or a fine);
- a member of certain religious communities (monks and nuns); or
- a foreign diplomat
Should you get a discount?
To find out, add up all the adults who live in your home, including yourself and then take off those who do not count for the tax. If this leaves you with one person who counts for the tax, you should get a 25% discount. If no one counts for the tax, you should get a 50% discount except for:
- second homes (not including a pitch occupied by a caravan or a mooring occupied by a boat) that qualify for a 10% discount (unless the liable person has to live in job-related accommodation as part of their job); and
- homes which are unoccupied and substantially unfurnished following a period of exemption. These do not qualify for a discount.
Some occupied homes are exempt if they are occupied:
- only by students;
- only by people aged under 18;
- only by people who are severely mentally impaired and who would otherwise have to pay;
- by a diplomat or member of certain international organisations; or
- by an elderly or disabled person living in part of a home with a relative living in the rest of it.
Occupied or unoccupied homes are exempt when:
- they are Forces barracks or married quarters (the Crown will pay towards the cost of local services through a special arrangement); or
- the taxpayer is a member of the United States Air Force, or his or her non-UK dependant.
Single Resident Discount
If only one person aged 18 or more lives in the home, apply by printing off the form below and sending it in. It is granted regardless of income and savings and is taken off the bill for the home.
Second Homes
If the property is a second home there is a 10% reduction. Contact the office for more details.
Empty Homes
Unoccupied homes are exempt if they:
- need or are undergoing major repairs or are undergoing structural alteration (exemption is allowed for up to one year only or six months after the work is finished, whichever is sooner);
- are owned by a charity (exemptions are allowed for up to six months only);
- are unfurnished (exemptions are allowed for up to six months only);
- are left empty by an owner or tenant who was living there until going into prison;
- are left empty by someone who has moved to receive personal care in a hospital or a home, or elsewhere;
- are waiting for probate or letters of administration to be granted (exemption continues for up to six months after they are granted);
- are empty because it is against the law for anyone to live in them;
- are waiting for a minister of religion to move in;
- are left empty by the owner or tenant who was living there until moving away to care for someone;
- are owned by a student and were last occupied by that student;
- have been repossessed;
- are the responsibility of a bankrupt's trustee;
- are a site for an individual caravan or mobile home, or a mooring; or
- are part of a property which also includes another home and cannot be let separately.
Please remember that if your circumstances change, you must tell us within 21 days.
Council Tax Benefit
Council Tax Benefit helps towards the cost of the tax for people on low incomes. You do not have to be out of work to get this help. If you have not already applied and no benefit is shown on your bill, please ring the Benefits helpline on Ipswich (01473) 432700 for a leaflet or ask for a claim form. Forms and leaflets are also available at the Customer Service Centre in the Town Hall and Area Housing Offices. If you cannot go there for some good reason, a visiting officer will be pleased to call on you at home to see if you qualify and help you with the forms. Ring Ipswich (01473) 433805 for an appointment.
Second Adult Rebate
If you do not qualify for Council Tax Benefit, you may be able to claim a rebate if there is someone (not your partner) living in your home who is on a low income - even if you are on a high income. This is known as 'Second Adult Rebate'. However, you can only claim if you have no partner or your partner is in one of the groups of disregarded people (see 'Discounts'), and you do not charge the other adult a rent. For more information ring Ipswich (01473) 432700.
For more information:
For more information about discounts or exemptions:
Telephone: 01473 433910
Email: council.tax@ipswich.gov.uk
For more information about Benefit, see Related Links.
Documents:
Carer Discount application [77Kb]
Discount & Exemption (SMI) [90Kb]
Single Residents Discount [109Kb]
Student Claim Form [84Kb]
Related Links:
Ipswich Borough Benefits