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Discounts and Exemptions

Information

​Most dwellings will be subject to the Council Tax. Some, however, will be exempt and there will be no Council Tax to pay on them.

Class Summary
A.

An unfurnished dwelling which:-

a) - requires or is undergoing, or has undergone major repair work to render it habitable, or
b) - is undergoing or has undergone structural alteration.

The exemption will apply for the shorter of:-
- A period of 12 months
- A period starting the day the dwelling became unfurnished and ending 6 months after the major repair or structural alteration was substantially completed.

B.

A dwelling owned by a Charity which has been unoccupied for less than 6 months.

C.

A dwelling which is vacant and substantially unfurnished and has been so for a period of less than 6 months, or a dwelling which is in the course of erection or whose erection is substantially complete but has remained vacant and unfurnished for a period of less than 6 months since completion.

D.

A dwelling which is unoccupied because the liable person is detained in prison.

E.

A dwelling which is unoccupied because the liable person is a long-term patient in a hospital or care home.

F.

A dwelling which is unoccupied and where the liable person is the personal representative of the deceased former occupier, and less than six months have elapsed since grant of probate or letters of administration were made.

G.

A dwelling which is prohibited from occupation by law.

H.

A dwelling which is unoccupied and held available for occupation by a minister of religion.

I.

A dwelling which is unoccupied because the liable person is receiving care elsewhere.

J.

A dwelling which is unoccupied because the liable person is providing care elsewhere.

K.

A dwelling which is unoccupied because the liable person is a student living elsewhere.

L.

A dwelling which is unoccupied because it has been repossessed by the mortgagee.

M.

A Student Hall of Residence.

N.

A dwelling which is occupied entirely by students. The exemption will still apply where a non-British student's spouse is resident if that person is prevented, by terms of their UK entry visa, from taking employment or claiming benefits.

O.

A dwelling which is owned by the Secretary of State for Defence.

P.

Dwellings which are occupied by members of visiting forces (within the meaning of Part I of the Visiting Forces Act 1952).

Q.

A dwelling which is unoccupied and where the liable person is a trustee in bankruptcy.

R.

A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or boat.

S.

A dwelling occupied only by a person or persons aged under 18.

T.

An unoccupied dwelling which forms part of a single property which includes another dwelling and which may not be let separately without breaching Planning control.

U.

A dwelling occupied only by severely mentally impaired persons or occupied by severely mentally impaired persons together with one or more students.

V.

A dwelling in respect of which the liable person is a Diplomat or working for certain International Organisations.

W.

An annexe or similar self contained section of a property occupied by an elderly or disabled relative of the residents living in the other part of the property.

Single person discounts

​If there is only one adult resident in the dwelling, a discount of 25% will apply.  A resident is a person over the age of 18 who occupies the property as their sole or main residence.

Some adults who live in the dwelling will be 'disregarded' for discount purposes. In other words, they will not be counted as members of the household for the purpose of claiming a Council Tax discount.

Adults falling into the following groups are disregarded:

  • full-time students, student nurses; apprentices and Youth Training trainees
  • patients resident in hospital
  • people who are being looked after in care homes
  • people who are severely mentally impaired
  • people staying in certain hostels or night shelters
  • 18 and 19 year-olds who are at or have just left school
  • careworkers working for low pay (usually for charities)
  • people caring for someone with a disability who is not a spouse, partner or child under 18
  • members of visiting forces and certain international institutions
  • members of religious communities (monks and nuns)
  • people in prison (except those in prison for non-payment of Council Tax or a fine)

A discount may therefore apply if:

  • all but one of the adults who live in the dwelling are disregarded, or
  • all of the adults who live in the dwelling are disregarded.

If your bill indicates that a discount has been allowed, you must tell your billing authority of any change in your circumstances which affects your entitlement. If you fail to do so, you could be liable to a penalty.

The Local Government Act 2003 introduced new discretionary powers for councils in respect of council tax discounts. The Act provides more freedom for councils to determine or vary discounts and exemptions from council tax in order to take into account local problems such as flooding and other natural disasters.

If you think you may be entitled to a discount , the appropriate application forms and full details can be obtained from the Head of Financial Services or through this website.

Disabled persons reduction
​You may qualify for a reduction in your Council Tax if there is a disabled person resident in the household and if the dwelling has certain features which are required to meet the needs of the disabled person. The special features could be a special room, an additional bathroom or kitchen or sufficient space for the disabled person's wheelchair. The features must be necessary and of major importance to the wellbeing of the disabled person.

AN AMENDMENT TO THE REGULATIONS CAME INTO FORCE ON 1ST APRIL 2000. FROM THIS DATE YOU MAY QUALIFY FOR A REDUCTION IF A DISABLED PERSON IS RESIDENT IN A DWELLING INCLUDED IN VALUATION BAND A.
Other

​Unoccupied Dwellings

A dwelling which is unoccupied and unfurnished and is not included in the list of exempt dwellings above will attract no discount.

Second homes

Some dwellings are included in either of two classes of dwellings which have been prescribed by the Secretary of State for Wales. These will be known as Prescribed Classes A and B.

Prescribed Class A comprises every dwelling in Wales:

a) which is not the sole or main residence of an individual;
b) which is furnished, and
c) the occupation of which is prohibited by law for a continuous period of at least 28 days in the relevant year.

Prescribed Class B comprises every dwelling in Wales:

a) which is not the sole or main residence of an individual;
b) which is furnished, and
the occupation of which is not prohibited by law for a continuous period of at least 28 days in the relevant year.

Dwellings which will be excluded from these classes are:

i) unoccupied caravans;
ii) dwellings which are furnished but unoccupied because the owner is liable to a Council Tax elsewhere in job-related accomodation;
iii) dwellings which are unoccupied because the liable person is the personal representative of the deceased former occupier and where less than 12 months have elapsed since grant of probate or Letters of Administration were obtained.

From 01.04.2010, armed forces personnel who are required to live in accommodation provided by the Ministry of Defence to perform the duties of their office come within the definition of those with job related dwellings. This means that where those persons also have a second home in Wales for which they are liable to pay council tax, the billing authority is prevented from reducing the discount on the dwelling from 50%.

The Council has the discretion to grant a 50% discount, 25% discount or no discount in respect of dwellings falling within the prescribed classes.

Ceredigion County Council has resolved to grant no discount in respect of dwellings falling within the prescribed classes.

Dwellings where owners are liable

The list below shows the cases where the owner will be liable:

A) Residential care homes, nursing homes and some hostels.
B) Dwellings that are occupied by members of a religious community.
C) Houses in multiple occupation.
D) Dwellings which are occasionally occupied by an employer but whose staff are resident at the dwelling.

E) The dwellings of ministers of religion.
F) A dwelling provided to an asylum seeker under section 95 of the immigration and Asylum Act 1999.

Banding and Valuation matters

You will find answers to your banding and valuation enquiries or you can check your band by visiting the Valuation Office Agency website. You will also find some banding information through the links on the right.

Change of Circumstances

Please inform us of your change of address using the Change of Address form (link on the right-hand side).

If your bill indicates that a discount has been allowed you must tell us of any change in your circumstances which may affect the discount. If you fail to do so you could be liable to a penalty.