Information about individual dwellings is not shared with third parties except where authorised and in accordance with current statutory, confidentiality and data protection restrictions. No change in this position is planned.
Properties unoccupied since the death of the owner are exempt from council tax under class F of the Council Tax (Exempt Dwellings) Order (SI 1992/613) (as amended) from the date of death of the owner until up to six months after the date of a grant of probate or letters of administration have been made.
A table detailing which local authorities have introduced local council tax discounts under the Local Government Act 2003 along with the level and nature of the discount is shown. These data, the latest available, were collected on CTB Supplementary forms submitted by each local authority as at October 2005.
Authority name Have used power prior to 1 October 2005 Plan to use power after 1 October 2005 Details provided by authority Adur Yes Yes There are eight accounts where the occupiers were previously granted disabled relief based on previous guidelines. When the Sandwell MBC case was determined and the results published we looked at the decisions previously made and determined to protect those cases where changing the decision would have had financial implications to the taxpayer through no fault of their own. In these cases we have agreed to an 15 per cent. reduction on the council tax bill as a local discount. Ashford Yes Yes — Bridgnorth Yes Yes The council determined that unoccupied furnished dwellings that are not connected to mains services would continue to receive 50 per cent. discount. Brighton and Hove Yes Yes Any unoccupied and substantially unfurnished domestic property, not otherwise exempt from council tax, which constitutes a self contained part of a building of which the whole is not domestic property and, by reason of its situation in relation to a part of the building that is not domestic property, is difficult to let separately will have liability to pay council tax reduced to 50 per cent. Bromsgrove Yes No — Camden No Yes A local exemption class may be created where the taxpayer is forced to leave their main home in Camden unoccupied due to serious damage caused by external environmental factors beyond their control and where statutory exemptions would not otherwise apply. For any local exemption class created, the exemption will cease after 12 months or upon reoccupation of the main home, whichever is sooner. Canterbury Yes Yes A decision was made to award a 50 per cent. discount to 123 beach chalets. Carlisle Yes Yes As a result of the flooding which Carlisle suffered in January 2005 it was decided that we would award a 25 per cent. discount to properties which had suffered some flood damage but the residents are still living in the property. The discount will cease when all the work is completed and the property is fully habitable again. There are currently 84 properties in receipt of this discount and the current cost to the authority for the year is £32,465.24. Chiltern Yes Yes The discount on Second Homes has been reduced from 50 per cent. to 10 per cent. with effect from 1 April 2005 and applies across the whole of the district. Copeland Yes Yes 50 per cent. discount allowed on beach chalets where there is no mains water or electricity. East Riding of Yorkshire UA Yes Yes As 50 per cent. discount on a new property which is in the course of construction and for which a completion notice has been served, which has become part occupied, for a maximum period of 12 months or until the property is substantially completed, whichever is the sooner. Exeter Yes Yes We have given discounts to persons who were in receipt of disablement reduction on 31 March 2004 and whose entitlement would cease due to the High Court decision in the Sandwell case. The discount is equivalent to the property being assessed as if it were in the council tax band below the actual band, ie it is exactly equivalent to the disablement reduction they would otherwise have received. Greenwich Yes No — Herefordshire UA Yes Yes Applications in respect of properties affected by flooding—up to 100 per cent. Applications in respect of empty properties owned by registered social landlords—up to 50 per cent. Applications regarding empty properties owned by registered social landlords, used as guest accommodation in warden controlled complexes—up to 50 per cent. Applications in respect of unoccupied almshouses; unfurnished—up to 50 per cent.; furnished—up to 40 per cent. Applications in respect of properties that are no-one’s sole or main residence where access is restricted; unfurnished—up to 50 per cent.; furnished—up to 40 per cent. Horsham Yes Yes Locally defined discounts (applicable from 1 April 2004). Any property where a disabled resident has either a room, or part of a room (other than a bedroom) set aside to accommodate a disabled resident’s bed or other equipment which is of major importance to the disabled resident may be entitled to 15 per cent. discount. A property where a room houses braille or similar communications equipment for the use of a visually impaired resident may be entitled to 15 per cent. discount. Any property that is unoccupied following fire, flood or storm damage and requires remedial works to render it fit for re-habitation may be entitled to 100 per cent. exemption. Kingston upon Hull UA Yes Yes A reserve forces discount is offered to single occupiers. There is currently only one person claiming this discount. Leicester UA Yes Yes A 50 per cent. charge is levied on furnished but unoccupied property for the first six months of the property falling into this category. After six months, the discount is reduced to 10 per cent. Malvern Hills Yes Yes A 15 per cent. discount (in addition to the 10 per cent. statutory minimum) has been granted in respect of 45 furnished wooden chalets on a site which is subject to flooding and can only be occupied for 8 months of the year. North Norfolk Yes Yes — Oswestry Yes Yes — Purbeck Yes Yes Charge on furnished unoccupied dwelling reduced to 50 per cent. (from 90 per cent.) having regard to particular circumstances of the individual circumstances. South Hams Yes Yes The council has, to date, only used this power on one occasion—to grant relief to a second home which is adapted for and is visited by a disabled child. The council will use this power during the remainder of the year if an appropriate circumstance occurs. South Lakeland Yes Yes A 50 per cent. council tax discount is awarded to properties located in the vicinity of a beach which are used as beach huts or beach chalets which fall within Valuation Band A in the council tax valuation list and which do not fall within properties prescribed under Class A of the (Prescribed Classes of Dwellings)(England) Regulations 2003. South Ribble Yes No — Waveney Yes Yes — Welwyn Hatfield Yes Yes This applies to a local discount awarded on an empty property that has experienced problems with chalk mines. Wigan No Yes On an individual case basis only and considering each application on its own merit. Wirral Yes Yes Womens Refuge. Refuge + 2 Flats. 50 per cent. Disc Wycombe No Yes The authority will consider individual claims for relief on the grounds of hardship. This is not confined to strict financial hardship All relevant factors affecting the ability of the council tax payer to meet its liability for council tax should be taken into account.
It is not possible to provide information on the average band D council tax in parished areas because the necessary information—a breakdown of principal authorities’ council tax requirements between parished and non-parished areas—is not collected from local authorities and could not be reliably estimated from other sources.