Changes to Council Tax Discounts and Exemptions

Some new changes take effect from 1st April 2014 which affect Council Tax payable on annexes. An annexe is part of a single property that is banded separately for Council Tax. 

Exemption/Discount Previous Position Changes with effect from 1st April 2014
 Major repair or structural alteration
 25% locally defined discount for a maximum of one year
 No change
Empty and Unfurnished 100% locally defined discount for a maximum of 3 months No change
 Used by the occupier of the main dwelling as part of their main residence  No property-specific discount or exemption available 50% discount available after any other discount entitlement
Occupied by a non-dependent relative of the occupier of the main dwelling
 No property-specific discount or exemption available
 50% discount available after any other discount entitlement
 Unoccupied and not able to be let separately due to planning restrictions
 100% exemption
 No change
 Occupied by a dependent relative of the occupier of the main dwelling (over 65 or substantially or permanently disabled or severely mentally impaired)
 100% exemption
 No change

The table below shows the changes made to Council Tax exemptions and discounts as of April 2013.

Exemption/Discount Previous Position Changes with effect from 1st April 2013
 Empty and Unfurnished
 100% exemption for a maximum of six months
 100% locally defined discount for a maximum of three months
 Major repair or structural alteration
 100% exemption for a maximum of one year
 25% locally defined discount for a maximum of one year
 Second Home discount
 10% discount
 Discount abolished, full charge due
 Properties empty over 2 years
 Full Council Tax charge due and payable
 Full Council Tax charge payable plus and additional 50%

Page last updated: 01/05/2014