Not everyone has to pay the full amount of council tax due for the band their property is in. There are reductions that may apply to you. If you think you may qualify for one of these reductions, please download the relevant application form and return it to your local Wiltshire Council office with any evidence required.
Single person reduction
If you are the only adult living in the property you may qualify for a 25% single person reduction on your council tax (you will not be considered as the only adult living in the property where another person is working away from home).
Please use this form if:
- you are 18 or over and have always lived in this property alone
- you are 18 or over and the only other people living in the property are under 18
- you shared the property with someone else but they have now permanently moved out and you are the only person 18 or over left in the property
Where there is more than one person over 18 living in the property, it may still be possible to claim a reduction, please see additional council tax reductions below.
- Online application for council tax reduction - single person
Application for reduction in council tax - single person Application
for council tax reduction - single person 101kb
Second home
From 1 April 2013 council tax payers in Wiltshire will no longer receive a 10% discount on their council tax for second homes. Council tax will be payable at 100% of the charge.
The only exception to this rule is where someone lives in a second home that is ‘tied accommodation’. This means that, if the Council Tax payer lives in a property provided by his (or his wife’s) employer specifically for his or her job, he can still get the 50% discount. If your employer provides your second home, for the better/proper performance of your duties, or if there is a special security arrangement in place, please contact the Council Tax Office on 0300 4560109.
Students
A student is a person who is:
1. A foreign language assistant registered with the Central Bureau for Educational Visits
Exchanges.
or
2. Undertaking a full time course of education and is enrolled at a prescribed educational establishment on a course:
- of at least one year: normally for 24 weeks during the year
- study, tuition or work experience is an average of 21 hours each week
or
3. Undertaking a qualifying course of education and is aged under 20 years and is NOT:
- on a full-time course of education
- undertaking the course as a result of employment
- an apprentice or youth training trainee
- primarily taught through correspondence
The course(s) must:
- last for more than 3 calendar months
- average more than 12 hours per week
- be mainly carried out between the hours of 8.00am and 5.30pm
Required evidence: completed application form with a student certificate from the college or university.
Apprentices, student nurses or youth trainees
An apprentice is a person who is:
- learning a trade, profession, vocation etc
- undertaking a training programme that is accredited by the National Council for Vocational qualifications or the Scottish equivalent, and
- is receiving an allowance or salary less than would be paid if qualified, and in any case less than £195 gross (before deductions)
Required evidence: certificate or letter from employer confirming apprenticeship status
A student nurse is a person who is:
- attending a college of nursing and midwifery, or
- a college of heath, and
- the course, if successfully completed, would lead to first registration on the Register maintained under section 10 or the Nurses, Midwives and Health Visitors Act 1979
Required evidence: student certificate
A youth trainee is a person who is:
- under the age of 25 years, and undertaking training under arrangements that constitute an approved training scheme as defined in section 28 (6) I or the Social Security contributions and Benefits Act 1992
Required evidence: completed application form with certificate or letter from the training provider
Disabled persons
A reduction can be made when there is a disabled person resident and one of the following is a feature of the home:
- a room other than a bathroom, kitchen or lavatory is used predominantly by the disabled person (e.g. an extension or existing room used for storing dialysis equipment, or a wheelchair (wheelchairs for outdoor use only are excluded) or a bedroom on the ground floor of a property with 2 or more storeys)
- a second bathroom or kitchen
- extra space in the home to allow a wheelchair to be used indoors (the disabled person must use the wheelchair indoors)
The room or the wheelchair must also be of major importance to the disabled person's well-being, due to the extent of their disability.
Required evidence: completed application and in order to qualify for this reduction a member of staff will need to visit the property.
Severely mentally impaired people
The severely mentally impaired reduction may apply for a person who:
- has a severe impairment of intelligence and social functioning which appears to be permanent,
- has a medical certificate from a registered medical practitioner,
and
- is entitled to (though not necessarily in receipt of) one of the following benefits:
Qualifying benefits:
- Incapacity Benefit
- Attendance Allowance
- Severe Disablement Allowance
- the highest or middle rate care component of Disability Living Allowance
- an increase in the rate of disablement pension for constant attendance
- a disability element of working tax credit
- an unemployability supplement
- Constant Attendance Allowance payable under the industrial injuries or war pensions schemes
- an unemployability allowance under the industrial injuries or war pensions schemes
- Income Support which includes a disability premium because of incapacity for work
Required evidence: completed application form and a letter or certificate of severe mental impairment from the person’s doctor along with proof of the qualifying benefit
Carers
Under council tax legislation a person is considered to be a carer if they are:
1. providing care to a person entitled to one of the following benefits:
- higher rate Attendance Allowance
- the highest rate of the care component of a Disability Living Allowance
- an increase in a Constant Attendant Allowance
- an increase in his/her Disablement Pension
- the highest rate of Constant Attendance Allowance payable on top of full rate Disablement Benefit paid for an industrial injury
2. Resident in the same property as the person they are providing care for
3. Providing care for at least 35 hours per week on average
And they are not:
- the partner of the person being cared for
- the parent of the person being cared for, who is a child below the age of 18
Required evidence: completed application form and proof of a qualifying benefit.
Patients in care, nursing homes and hospitals
Care homes
A residential care home must be registered under:
- The Residential Homes Act 1984 or
- The National Assistance Act 1948 or
- The National Health Service Act 1977 or
- be residential accommodation provided and run by the Abbeyfield Society or a body affiliated to the Society (homes with three beds or less may be exempt from registration)
A nursing home is:
- an establishment which is a nursing home within the meaning of the Registered Homes Act 1984 or
- an establishment which is a mental nursing home within the meaning of that Act
Hospitals
- · During temporary stays in hospital you do not qualify for a reduction in your council tax.
- · During long term stays in hospital you may qualify for a reduction in your council tax.
If someone has a short stay in hospital it has no effect on council tax liability or the amount of tax that must be paid. If the patient has been, or is likely to be, in a hospital for so long that s/he can no longer be considered to be solely or even mainly resident in her/his home, then s/he should be ignored for the purpose of a discount. A dwelling left empty by someone who is solely or mainly resident in hospital is exempt from the council tax.
Most hospitals are subject to non-domestic rates, but some types of long-stay hospitals can be considered dwellings for council tax purposes. Patients who are solely or mainly resident in such a hospital are disregarded for the purposes of a discount. In this context, and for the purpose of exemptions, a ‘hospital’ means:
- an NHS hospital including any NHS trust hospital; and
- a military, air force or naval unit or establishment in which medical or surgical treatment is provided
Required evidence: completed application form and letter from institution showing admission date
Persons in detention
A reduction applies if a person is:
- held in a prison, a hospital or any other place by a British court
- held under the deportation provisions of the Immigration Act 1971
- held under the Mental Health Act 1983
- imprisoned, detained or in custody for more than 48 hours under the Army Act 1955,the Air Force Act 1955 or the Naval Discipline Act 1957
A person who is in police custody before their first court appearance, or who is detained for non-payment of council tax or non-payment of a fine, is not treated as detained for the purpose of a reduction.
A prisoner on temporary release is treated as being detained.
Required evidence: completed application form
Members of religious communities
A person is a member of a religious community if:
- the principal occupation of the community consists of prayer, contemplation, education, the relief of suffering, or any combination of these
and
- s/he has no income or capital of her/his own and is dependent n the community to provide for her/his material needs
Required evidence: completed application form
Members of visiting defence forces, foreign defence organisation or international headquarters
A person who has a relevant association with a visiting force will not be taken into account when assessing the number of adults living in a property.
A visiting force is anybody, contingent or detachment of the forces of a country to which the Visiting Forces Act 1952 applies.
A “relevant association” is:
- being a member of that visiting force or a member of a civilian component of that force, or
- being a person, not a citizen of the United Kingdom or ordinarily resident in the United Kingdom, but being a dependant of a member of that visiting force or of a civilian component of that force
The countries listed in the Visiting Forces and International Headquarters (Application of Law) Order 1965 are:
| Australia | Malta |
| Belgium | New Zealand |
| Canada | Nigeria |
| Denmark | Norway |
| France | Pakistan |
| Gambia | Portugal |
| Germany | Sierra Leone |
| Ghana | Sri Lanka |
| Greece | Tanzania |
| India | The Netherlands |
| Italy | The Republic of Cyprus |
| Jamaica | Trinidad and Tobago |
| Kenya | Turkey |
| Luxembourg | Uganda |
| Malawi | USA |
| Malaysia | Zambia |
In the case of U.S. civilian employees only, please provide a copy of your U.S. passport showing both CES stamps, together with a current U.S. civilian D.O.D. ID card verifying current D.O.D. employment.
Required evidence: completed application form
If we give you a discount or exemption on your council tax and your circumstances change, you must tell us immediately.
If you think you may qualify for any kind reduction and need help with your application, please contact your local office contact details on the tabs shown below. If you do not know if you are in North, South, East or West Wiltshire, please select your address using the post code checker.
Army and Service Personnel
We are unable to grant a discount at the property if one of the occupiers is away in the armed forces. This is because the house would still be classed as their main residence for taxation purposes. This applies to all those in the armed forces throughout the country and is in accordance with the government guidelines.
However, all armed forces personnel deployed on operations overseas, who normally pay council tax, will now benefit from a tax-free payment on the cost of council tax paid directly by the Ministry of Defence. Following the announcement by the Chancellor in his 2012 Budget statement, Council Tax Relief will be worth just under £600 (based upon 2012/13 council tax) for an average six-month deployment based on the average Council Tax per dwelling in England. This will continue to be paid at a flat rate to all eligible personnel. please visit www.mod.uk for more information.
Fair processing statement
We will keep and use your personal information in line with the requirements of the Data Protection Act 1998.
This authority is under a duty to protect the public funds that it administers and, to this end, may use the information you have provided to the authority for the prevention and detection of fraud. It may also share this information with other bodies administering or in receipt of public funds, such as HM Revenues and Customs.
The council participates in data matching exercises through the National Fraud Initiative. These exercises match the data held by the council with that of other agencies, including other local authorities and government departments to:
- prevent or detect benefit fraud or any other crime
- support national fraud initiatives
- protect public funds
Contact Details (LiveLink)
Multiple Contacts:
Call Us:
0300 456 0109
Please
send your enquiries to:
Revenues Service
Wiltshire
Council
Monkton Park
Chippenham
SN15 1ER
Please
send all payments to:
Collections
PO Box 2310
Salisbury
SP2
2JT
Email:
counciltax@wiltshire.gov.uk
eMail:
Telephone:
Out of hours:
Fax:
Postal Address:
In Person:
DX:
Last updated: 4 February 2013
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