Council Tax Discounts
The amount of Council Tax payable is based on the assumption that two adults are resident in the property.
Where a property is occupied by one adult a Single Person Discount of 25% will be given.
A Status Discount of 25% or 50% may apply if one or more of the following is resident:
- apprentice
- carer
- student
- student nurse
- skillseeker
- prisoner
- member of Religious Community
- long term resident in a hospital or home
- a person who is severely mentally impaired
- persons under 18
- persons over 18 who still receive child benefit
- care workers
- visiting forces
- certain school leavers under 20
From the 1 April 2005, the level of discount for unoccupied properties and second/holiday homes has been reduced from 50% to 10%. Some properties will retain the 50% discount. These include:
- some holiday homes where the use is restricted to certain times of the year (e.g. due to the terms of any licence or planning permission or it is unfit for use throughout the whole year).
- where a person is required to reside in a dwelling, provided by their employer, for job related purposes and that person is also responsible for payment of Council Tax, as the owner or tenant, of a dwelling elsewhere.
For further information or to request a application form, call the Council Tax office on 01738 477430 or email localtaxes@pkc.gov.uk
