Are you paying too much council tax? Ways you may be able to reduce your bill

Local Council Tax Reduction Scheme

To help those on the lowest income, Cumberland Council has a generous Council Tax Reduction scheme.

Council tax benefit (CTB) was abolished in 2013 and replaced with a Local Council Tax Reduction scheme. Although it is closely aligned with the CTB scheme that preceded it, it is not a benefit. It is a reduction in the amount of council tax a person is liable to pay. However, unlike other council tax discounts, this reduction is means-tested and is administered alongside housing benefit claims in the same way CTB was.

Council tax reduction helps to pay towards some, or all, of your council tax bill if you are on a low income.

The maximum amount of council tax reduction payable is 100 per cent of the charge. The amount you get will depend on your individual circumstances. This will include your age and whether you live alone.

Council tax reduction can be applied for online and the amount of support you get will normally be deducted from the council tax bill we send you. Check if you could be better off with our free on-line calculator.

Care leavers discount from council tax

A care leaver is defined in The Children (Care Leavers) Act 2000 and refers to eligible, relevant and former relevant children.

Eligible children are those young people aged 16-17 who are still in care and have been ‘looked after’ for a total of 13 weeks from the age of 14 and including their 16th birthday.
Relevant children are those young people aged 16 and 17 who have already left care, and who were ‘looked after’ for at least 13 weeks from the age of 14 and have been ‘looked after’ at some time while they were 16 or 17.
Former relevant children are those young people aged 18, 19 or 20 who have been eligible and/or relevant.

If you are a care leaver as defined in The Children (Care Leavers) Act 2000, you may be eligible for a discount from council tax until your 25th birthday.

Council tax discretionary relief (Section 13A Local Government Finance Act 1992)

Under Section 13A of the Local Government Finance Act 1992, the council has the power to reduce liability for council tax in relation to individual cases or class(es) of cases that it may determine, where national discounts and exemptions cannot be applied.

Council tax if you have a disability

If you, or someone living with you, need a room, an extra bathroom, kitchen, or extra space in your property to meet special requirements arising from a disability, you may be entitled to a disabled reduction. Your bill may be reduced to that of a property in the band immediately below the band shown for your property. If you are already in band A, the lowest valuation band, you may still qualify for a reduction

Council tax discounts

The council tax bill for each band assumes that there are at least two adults living in the property. If there is only one adult resident, you are eligible for a 25% discount.

Any person over 18 years of age is counted as an adult. The following people may not count when we look at the number of adults who live in your property:

Full-time students, student nurses, apprentices and youth-training trainees
Patients living in hospital
People looked after in care homes
People who are severely mentally impaired
People staying in certain hostels or night shelters
Persons in respect of whom child benefit is payable
18- and 19-year-olds who are at or have just left school
Care workers on a low income
People caring for someone with a disability who is not a spouse, partner or child under 18
Members of visiting forces and certain international institutions
Foreign diplomats and certain members of international organisations
Members of religious communities
People in prison (except those in prison for not paying their council tax or a fine)

Occupied exemptions from council tax

In most cases, if a property is occupied it is charged council tax, however there are exceptions and a property can also be exempt if it is occupied:

Class M – halls of residence, if they are owned by a prescribed educational establishment
Class N – occupied only by students, school or college leavers or certain spouses or dependents of students if all the residents are students and are undertaking a full-time course of education at a prescribed education establishment
Class O – armed forces accommodation (UK Forces) owned by the Secretary of State for Defence
Class P – members and dependents of visiting forces
Class S – if all residents are under 18 years of age
Class U – if occupied by one or more severely mentally impaired person or if occupied by one person who is severely mentally impaired together with a person who meets the requirements of Class N above (students, school or college leavers or certain spouses or dependents of students)
Class V - diplomatic immunity if it is the main residence of at least one person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, Commonwealth Act 1966, Consular Relations Act 1968 and the Commonwealth Countries and Republic Ireland Order 1985
Class W – occupied annexes are exempt if they form part of a single property of at least one other property and it is the sole or main residence of a dependent relative of a person who is resident in the other property. A dependent relative is defined as a person aged 65 years or more, a person who is severely mentally impaired, a person who is substantially and permanently disabled.

Unoccupied exemptions from council tax

Empty properties may be exempt from paying council tax if the property is:

Class B – vacant and owned by a charity
Class D – vacant because the liable person is in prison
Class E – vacant because the liable person is a permanent patient in a hospital or care home
Class F – vacant because the liable person is deceased and probate or letters of administration have not yet been granted.
Class G – vacant because nobody is allowed to live there by law
Class H – vacant and held for a minister of religion
Class I – vacant because the liable person is receiving care at another address that is not a care home
Class J – vacant because the liable person is caring for someone elsewhere
Class K – vacant because the liable person is living elsewhere to study
Class L – vacant because the property has been repossessed
Class Q – vacant by a bankrupt trustee
Class R – vacant caravan pitch or boat mooring
Class T – vacant part of another property that may not be let separately due to planning restrictions

Council Tax discounts, exemption or reductions can be applied for online.

Empty property discounts and premiums

The Council has some discretion over the level of discount, including whether to award any discount at all, in respect of certain categories of properties. Cumberland Council will be applying such discounts as follows:

Unoccupied and furnished properties (Class A) – 50% discount
Unoccupied and furnished properties (Class B) - 50% discount if required to occupy a second property as a condition of employment (and it is specified as part of the employment contract)
Unoccupied and unfurnished properties (Class C) – 100% discount for up to one month
Unoccupied and unfurnished properties requiring major repairs (Class D) – no discount, 100% charge applies
A dwelling which would be someone’s residence if they were not residing in job-related armed forces accommodation (Class E) - 50% discount
A property which forms part of an annexe to another property and is being used as part of the main residence (Class F) - 50% discount

Long-term empty property premium

Long term empty, unoccupied and unfurnished properties between 1 year and 5 years – 100 per cent premium, 200 per cent council tax payable
Long term empty, unoccupied and unfurnished properties for more than 5 years – 200 per cent premium, 300 per cent council tax payable
Long term empty, unoccupied and unfurnished properties for more than 10 years – 300 per cent premium, 400 per cent council tax payable

Exceptions to the long-term empty property premium

Prior to 1st April 2025, two mandatory exceptions to the long-term empty premium applied:

From 1st April 2025, additional mandatory exceptions to the long-term empty premium apply:

•    Dwellings being actively marketed for sale or let. The exception applies for up to 12 months from the point the dwelling was first marketed for sale (Class G) or let (Class H)
•    Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) (Class I)
•    Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) (Class M)

Second homes

From 1st April 2025, a 100% council tax premium applies to unoccupied and substantially furnished properties that is no-one's sole or main residence (commonly referred to as second homes).

Exceptions to the second home premium

The following mandatory exceptions apply to the second home premium:

•    A dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation (Class E)
•    A dwelling which forms part of an annexe to another property and is being used as part of the main residence (Class F)
•    Dwellings being actively marketed for sale or let. The exception applies for up to 12 months from the point the dwelling was first marketed for sale (Class G) or let (Class H)
•    Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) (Class I)
•    Job related dwellings (Class J)
•    Occupied caravan pitches and boat moorings (Class K)
•    Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously (Class L)

Exceptions to the long-term empty premium and second home premium are considered on application. Please see Empty properties and second homes | Cumberland Council for further information and how to apply.

Appeals and disputes regarding your council tax

You may appeal if you think you are not liable to pay council tax – for example, if you are not the resident owner, or because the property is exempt. You may also appeal if you believe we have made a mistake when working out the amount you should pay. This relates to discounts and reductions under the disability reduction and Council Tax Reduction Scheme. If you want to appeal on these grounds, you must first contact the council and state the reasons for your appeal. Find out more online.

We have a duty to respond to you within two months. We will inform you of the steps we have taken to deal with your appeal. If you are not satisfied, you may appeal to the Valuation Tribunal Service within two months of our decision. If we fail to respond to your original appeal, you may appeal directly to the Valuation Tribunal Service within four months of your original appeal to the council.

Appeals regarding your council tax band

If you believe your council tax band is incorrect, you must first appeal to the listing officer of the Valuation Office Agency. The listing officer will look at your cases and respond within four months. If you disagree with the listing officer’s decision you can, within three months of the listing officer’s decision, make an appeal directly to the Valuation Tribunal Service.

If the listing officer believes a proposal is invalid because it does not meet the statutory requirements, they may serve an invalidity notice. You may, within four weeks of receiving the notice, appeal directly to the Valuation Tribunal Service stating the reasons for disputing the notice.

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Your Council Tax bill explained