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Council Tax: Tax Allowances

Volume 487: debated on Monday 2 February 2009

To ask the Secretary of State for Communities and Local Government with reference to the answer of 13 May 2008, Official Report, columns 1441-2W, on council tax: tax allowances, what types of local council tax discount were awarded in 2008; and which authorities were awarding each type of discount as at 8 October 2007. (252420)

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 2008, the latest date for which figures are available, are listed as follows. 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:

Difficult to let properties;

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

Pensioners;

Properties affected by flooding;

Annexes that are not exempt and are part of the main residence;

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

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

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;

Various classes of empty properties.

Other discretionary discounts based on individual cases:

Hard to sell property;

Hardship;

New unfinished property;

Problems with a chalk mine.

Details of the types of local council tax discounts awarded as at 8 October 2007, and the authority awarding the discount, are shown as follows.

Pensioners

Bury, Hillingdon, Kirklees, Wirral.

Properties affected by flooding

Carlisle, Chelmsford, Herefordshire UA, North Tyneside, Worcester, Wyre Forest.

Various classes of empty properties

Camden, Herefordshire UA

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

Adur, Bracknell Forest, Exeter, North Norfolk, Waveney.

The following types of local council tax discounts were also awarded as at 8 October 2007.

A hard to sell property;

A new unfinished property;

A property affected by the proximity of an electricity generating wind turbine;

A property damaged by fire;

Difficult to let properties;

Hardship;

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

Problems with a chalk mine;

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

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

Taxpayers who can comply with the council’s Mooring Policy;

To a member of the RAF where redundancy was delayed owing to events abroad.

These discounts were awarded by the following authorities. It is not possible to identify which authority awarded which discount as this may allow identification of individual properties or persons.

Bridgnorth;

Brighton and Hove;

Cambridge;

Canterbury;

Copeland;

East Riding of Yorkshire UA;

Kingston upon Hull;

Leicester UA;

Malvern Hills;

Oswestry;

Purbeck;

Restormel;

Shepway;

South Holland;

South Lakeland;

Tunbridge Wells;

Welwyn Hatfield.