Council Tax Explanatory Notes & Information
Contents
Council Tax Calculation & Valuation Bands
The money raised through Council Tax is just part of the overall amount of money spent in N.E. Lincolnshire to provide services for local people. Other money comes from central government (Revenue Support Grant and Non-Domestic Rates). The amount of Council Tax payable is based upon the total value of taxable property (the tax base) and the amount required to fund the service requirements of N E Lincolnshire Council, Humberside Police, Humberside Fire Authority and in certain areas by the Town/Parish Council. The tax base is calculated using a Band D equivalent and then charged in accordance with property bands that have been determined by the Valuation Office.
Most domestic buildings are subject to the council tax. There is one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented. Each dwelling has been allocated one of eight bands according to its open market value at 1st April 1991. Your Council Tax bill shows which band applies to your dwelling.
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Valuation
Band |
Range of Values |
Valuation
Band |
Range of Values |
|
A |
Up to and including £40,000 |
E |
£88,001 - £120,000 |
|
B |
£40,001 - £52,000 |
F |
£120,001 - £160,000 |
|
C |
£52,001 - £68,000 |
G |
£160,001 - £320,000 |
|
D |
£68,001 - £88,000 |
H |
More than £320,000 |
The following unoccupied dwellings are exempt:
- requiring or undergoing or having undergone structural alteration or major repair (maximum 12 months)
- unfurnished (exempt for up to 6 months)
- left unoccupied by someone who has gone to prison, hospital (long stay), nursing home or residential care home
- waiting for probate or letters of administration to be granted (exempt for up to 6 months after that date)
- empty because occupation is forbidden by law
- waiting to be occupied by a minister of religion
- left empty by someone providing personal care to another person
- left empty by someone receiving personal care from another person
- repossessed dwellings
- dwellings which are the responsibility of a bankrupt's trustee
- empty caravan pitches or boat moorings
- annexes that cannot be let separately from the main dwelling
The following occupied dwellings are exempt if all the residents are:
- school leavers, students or the non-British spouses/dependants of students
- living in forces barracks, or married quarters (where liability falls upon the Ministry of Defence)
- under age 18
- subject to diplomatic privileges or immunities
- severely mentally impaired (where the residents would otherwise be liable)
- elderly or disabled, occupy an annex or similar self-contained part of a property and are related to the residents of the rest of the dwelling
Comprehensive list for all exempt classes.
If you think your property may be exempt you should contact the council without delay. If your bill indicates that an exemption has been awarded, you must tell the Council of any change of circumstances which may affect your entitlement. If you fail to do so you may be required to pay a penalty.
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The full council tax bill assumes that there are two adults living in a dwelling (as their main home). If only one adult lives in a dwelling, the council tax bill will be reduced by (25%) (discount forms). Second homes and holiday homes are reduced by 10%, but long term empty properties will not receive a discount after the initial (usually 6 months) period of exemption.
People in the following groups do not count towards the number of adults resident in a dwelling:-
- full time students, apprentices and Youth Training Trainees
- patients resident in a hospital (long stay)
- people who are being looked after in care homes
- people who are severely mentally impaired
- 18 & 19 year olds who are at school or have just left school (where Child Benefit is still in payment)
- careworkers working for low pay, usually for charities
- 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
- members of religious communities (monks & nuns)
- people in prison (except those in prison for non-payment of council tax or a fine)
- people who are subject to diplomatic privileges or immunities.
If you think you may be entitled to a discount (which has not been allowed) you should contact the council without delay.
If your bill indicates that a discount has been allowed, you must tell the Council of any change of circumstances which may affect your entitlement. If you fail to do so you may be required to pay a penalty.
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If you, or a person who lives with you, need a room, or an extra bathroom or kitchen, or extra space in your property to meet needs arising from disability, you may be entitled to a reduced council tax bill. The bill may be reduced to that of a property in the band immediately below the band shown on the valuation list. These reductions ensure that disabled people do not pay more tax on account of space needed because of disability (disabilities forms).
If your property has already been placed in a lower band the discount given will be shown on your bill as disabled person reduction. If your home has any special internal features which have been added for a disabled resident which reduce the home's value and you do not think they have been taken into account in the valuation of your home, you should contact the Valuation Officer, Heritage House, Fisherman's Wharf, Grimsby DN31 1SY. (Tel. 01472 622500).
You may be entitled to help towards your Council Tax liability if you;
- are receiving Income Support or Jobseekers Allowance (Income based)
- are receiving other state benefits
- are on state pension, works pension or pension credit
- are working but on a low wage
- have less than a given amount of capital
- are receiving tax credits
The amount of benefit you receive is depends on the members of your household, weekly income, capital and the amount of Council Tax. If you are a couple, benefit is calculated using your joint income and capital figures.
Second Adult Rebate - If you are the only person in your household responsible for Council Tax but there is at least one other person aged 18 or over who is not your partner or a commercial lodger, you may get benefit based on their income. This can apply where you do not qualify for benefit yourself or where you are 'better off' receiving benefit based on your second adult's income. If you think you may be entitled to benefit APPLY IMMEDIATELY - benefit cannot normally be backdated.
(link to frequently asked questions for benefits)
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(If you appeal for any reason, you must pay your bill until any appeal is settled)
The grounds for appeal about banding are restricted to the following cases:-
- where you believe that the banding should be changed because there has been a material increase or reduction (this is explained below) in the dwelling's value:
- where you start or stop using part of your dwelling to carry out a business, or the balance between the domestic or the business use changes:
- where the Valuation Officer has altered a list without a proposal having been made by a taxpayer:
- where you become the taxpayer in respect of a dwelling for the first time. (Your appeal must be made within six months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again.)
A material increase in value may result from building, engineering or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale - so the person appealing would usually be the new owner or resident.
A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or the dwelling has been adapted for use by someone with a disability. In these cases revaluation should take place as soon as possible.
Valuation and banding:-All enquiries to the Valuation Officer, Heritage House, Fisherman's Wharf, Grimsby DN31 1SY. (Tel. 01472 622500).
(link to Valuation Office website http://www.voa.gov.uk)
You may also appeal if you consider that you are not liable to pay the council tax, for example because you are not the resident or owner, or because your property is exempt: or that the Council has made a mistake in calculating your bill. If you wish to appeal on these grounds you must first notify the Council in writing so that your case may be considered.
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Further information on Council Tax can be obtained from the information leaflets that accompany bills.
IF YOU HAVE RECENTLY CHANGED ADDRESS, DON'T FORGET TO UPDATE YOUR DETAILS ON THE ELECTORAL REGISTER. APPLICATION FORMS AND FURTHER INFORMATION ARE AVAILABLE FROM ELECTORAL SERVICES AT THE MUNICIPAL OFFICES, GRIMSBY (TEL: 01472-324118/324160).
Liability - Married couples, persons living as man and wife or joint owners/ tenants, etc. are jointly responsible for ensuring that the bill is paid.
Change in circumstances - the Council should be notified of any change which affects liability or occupation of the property within 21 days of the change. Failure to notify may result in a penalty of £50.
The Valuation Office is an Executive Agency of the Inland Revenue. It carries out valuations for non-domestic (business) rating purposes, and banding for council tax.
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