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Council Tax discounts

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6. Properties that get a discount

Annexes occupied as part of the main home or by a relative

An annexe (or similar self contained part of a home) which is occupied as part of the main home or is the main home of a relative of the council taxpayer of the main home can qualify for 50% discount. Relative is defined within the regulations as:

  • Spouse, parent, child, grandparent, grandchild, brother, sister, uncle, aunt, nephew or niece (including older generations of each eg great grandparent)

Additionally please note:

  • This includes relatives by marriage or civil partnership
  • Two people living together as if they were married or in a civil partnership will be treated as though the couple were married or in a civil partnership and
  • The stepchild of a person shall be treated as his/her child.

Empty, unoccupied and unfurnished

Properties which are unoccupied and unfurnished qualify for 100% discount for 2 months.  The discount begins when the property becomes unoccupied and unfurnished regardless of any change of ownership within this period

Major Works discount

You may be eligible for a 50% discount for up to 12 months if the property is undergoing major works or structural alterations which make it uninhabitable, such as the removal or walls, floors or roof. A new bathroom or kitchen would not qualify on their own as the rest of the property could be lived in whilst the work is being carried out. This discount cannot be claimed along with an empty, unoccupied and unfurnished discount.