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Council Tax: Tax Allowances

Volume 475: debated on Tuesday 13 May 2008

To ask the Secretary of State for Communities and Local Government if she will list each type of local council tax discount introduced by billing authorities under the Local Government Act 2003 in the most recent financial year for which figures are available. (204507)

Details of the types of local council tax discount that were being awarded by billing authorities under the Local Government Act 2003 as at 8 October 2007, the latest date for which figures are available, are listed as follows. At this date, 37 authorities reported they were making local council tax discounts to either individuals or a particular class of taxpayer. The discounts shown may have been awarded by one or more authority.

Particular classes of taxpayer or property:


Properties affected by flooding;

Various classes of empty properties;

Single occupiers who are called up for 28 days or more as members of the reserve forces;

Those to whom, because they have been affected by the change in regulations since a discount was originally awarded, a discount has been awarded so as to not disadvantage them;

Properties that are no one person's sole or main residence where access is restricted;

Occupied and unoccupied furnished properties that do not have the benefit of mains services including beach chalets;

Difficult to let properties;

Taxpayers who can comply with the council's Mooring Policy.

Other discretionary discounts based on individual cases:

Property affected by the proximity of a electricity generating wind turbine;

Hard to sell property;

Problems with a chalk mine;

Property damaged by fire;

RAF personnel where redundancy was delayed owing to events abroad;

New unfinished property;