Council Tax - How it is calculated
The following page provides you with information on how Northumberland County Council calculates the Council Tax for the current year.
Index of information on this page
Band Charges
for 2013-2014
How much
will I pay?
Special
Expenses
Valuation
Exemptions
Discounts
Empty
Homes Premium
Relief in respect of disabled
residents
Council Tax Support
Entitlement to council tax
reductions
Disputes and appeals
Payment
in 12 instalments
Financial Statement
Police and Crime Commissioner for
Northumbria
Environment Agency North West Region
Environment Agency Yorkshire and North
East Region
Northumberland Inshore Sea Fisheries and
Conservation Authority (NIFCA) Levy
Information
Centres
Information leaflet
Contact
Details
Your Council Tax and how it is
calculated
(2013-2014
Information)
Band Charges for 2013-2014
The council has set the council
tax for the year commencing 1st April 2013 as shown below:
| |
Northumberland
County Council |
Police and Crime
Commissioner for Northumbria |
| Band A |
914.99 |
57.74 |
| Band B |
1067.49 |
67.36 |
| Band C |
1219.99 |
76.99 |
| Band D |
1372.49 |
86.61 |
| Band E |
1677.49 |
105.86 |
| Band F |
1982.49 |
125.10 |
| Band G |
2287.48 |
144.35 |
| Band H |
2744.98 |
173.22 |
The figures above excludes parish council
precepts. A list of full charges including parish
precepts are available by clicking
here.
The figures take no account of council tax
support.
If you would like details of what the money is
used for in your parish please contact the clerk of your parish or
town council.
Details of
your Parish clerk
For full details of Parish/Town Councils with Precepts over
£140,000, please click
here.
How much will I pay?
The Council Tax Band Charges webpage explains how
much you will have to pay inclusive of the parish precept,
depending on where you live and the valuation band of your
home. (The figures take no account of Council Tax
support).
Special Expenses
When Northumberland County Council provides services in an area
that are provided in other areas by a town or parish council, it
can apply a special expense for these service costs. The cost of
the expenditure is then borne by the council tax payers of the
parish where the service is provided. Details of
special expenses.
Valuation
All properties in Northumberland have been
valued by the Valuation Office Agency (not Northumberland County
Council) and have been put into one of eight bands from A to H,
which reflect the capital value of each property as at 1 April
1991.
Most dwellings will be subject to council tax.
There will be one bill per dwelling whether it is a house,
bungalow, flat, maisonette, mobile home or houseboat irrespective
of whether it is owned or rented.
The valuation bands of all properties in
Northumberland County Council’s area are shown in the Valuation
List produced by the Valuation Office Agency. The list can be
inspected via the Valuation Office Agency’s website www.voa.gov.uk.
The council sets the council tax charge for band D properties.
The charge for other bands will be calculated on fixed proportions
using band D as the base. The proportion you will pay is shown in
the table below.
|
Band
|
Property value on
1 April 1991
|
Proportion
|
|
A
|
Up to £40,000
|
6/9
|
|
B
|
Over £40,001 up to £52,000
|
7/9
|
|
C
|
Over £52,001 up to £68,000
|
8/9
|
|
D
|
Over £68,001 up to £88,000
|
9/9
|
|
E
|
Over £88,001 up to £120,000
|
11/9
|
|
F
|
Over £120,001 up to £160,000
|
13/9
|
|
G
|
Over £160,001 up to £320,000
|
15/9
|
|
H
|
Over £320,000
|
18/9
|
Council Tax payers may have a right of appeal
against their valuation band. Appeals should be made to: Valuation
Office Agency, Council Tax North, King William House, Market Place,
Hull, HU1 1RT (telephone 03000 501 501).
Payment of council tax cannot be
withheld while an appeal is being dealt with. If your appeal is
successful any overpayment will be refunded.
Exemptions
A property may be exempt from Council Tax in certain
circumstances. If an exemption has been applied it will be
shown on the enclosed bill. Listed below are the exemption
classes applicable from 1st April 2013:
|
Class
|
Description
|
Exempt
Period
|
|
B
|
Dwellings, owned by charities, which are
empty.
|
Up to 6 months (after which there will be a
charge)
|
|
D
|
Dwellings left empty by persons in
detention.
|
No limit
|
|
E
|
Dwellings left empty by persons in
hospitals or care homes.
|
No limit
|
|
F
|
Dwellings left empty by deceased
persons.
|
Up to grant of probate or letters of
administration and up to 6 months thereafter (after which there
will be a charge)
|
|
G
|
Dwellings whose occupation is prohibited by
law.
|
No limit
|
|
H
|
Dwellings left empty but held vacant for a
minister of religion.
|
No limit
|
|
I
|
Dwellings left empty by persons receiving
care other than in hospital, residential care, nursing home, mental
home or hostel.
|
No limit
|
|
J
|
Dwellings left empty by persons providing
care.
|
No limit
|
|
K
|
Dwellings left empty by students.
|
No limit
|
|
L
|
Dwellings repossessed by a mortgagee.
|
No limit
|
|
M
|
Student halls of residence.
|
No limit
|
|
N
|
Dwellings occupied only by
students.
|
No limit
|
|
O
|
Armed forces barracks, messes and married
quarters.
|
No limit
|
|
P
|
Dwellings occupied by a member or members
of visiting armed forces.
|
No limit
|
|
Q
|
Empty dwellings in which a trustee in
bankruptcy would be the liable person for council tax.
|
No limit
|
|
R
|
Empty caravan pitch or mooring for a
boat.
|
No limit
|
|
S
|
Dwellings occupied solely by persons under
18 years of age.
|
No limit
|
|
T
|
Unoccupied annexes which cannot be let
separately.
|
No limit
|
|
U
|
Dwellings occupied by persons who are
severely mentally impaired which can also be owned or occupied by
students.
|
No limit
|
|
V
|
Dwellings occupied where at least one
person who would be liable is a foreign diplomat.
|
No limit
|
|
W
|
Dwellings which form part of a single
property including one other dwelling and are the home of a
dependent relative (granny annex).
|
No limit
|
Please note: Class A and Class C exemptions end on
31st March 2013. From 1st April 2013
dwellings which are vacant (but not exempt under any of the classes
above) no longer qualify for an exemption. Vacant dwellings
are dwellings that are both unoccupied and substantially
unfurnished.
Discounts
The Council Tax payable is reduced in certain
circumstances by the granting of a discount. If there is only one
adult resident, the bill is discounted by 25%. Persons working away
from home, whose partners and/or children remain in the family
home, are usually regarded as resident in the family home.
When determining the number of adults resident
in a property, certain groups of people are disregarded. If all of
the adults resident in a property are disregarded a 50% discount is
allowed. If all but one of the resident adults is disregarded, a
25% discount is applied. The groups of people disregarded for the
purposes of assessing discount are:
• Persons resident in hospitals, residential
care homes and hostels; and those detained in prison
• The severely mentally impaired, if they are
in receipt of certain State benefits.
• Students, student nurses, and apprentices.
Persons under 20 years of age who have just left school or
college may be disregarded until 1 November after they complete
their education.
• Resident care workers who are employed to
provide care or support for at least 24 hours per week. Unpaid
carers who provide care for a person who is in receipt of certain
disablement benefits may also be disregarded.
• Members of religious communities who have no
income of their own and depend upon their religious community for
their material needs.
Documentary evidence of status may be
required in order to qualify for a discount.
Empty Homes Premium
From 1 April 2013 if a property has been
unoccupied and substantially unfurnished for more than 2 years an
Empty Homes Premium will be charged. This amounts to a council tax
charge of 150%.
Failure to notify the Council within 21 days
of a change in circumstances that may affect the premium could
result in a civil penalty of £70 or £280.
Relief in respect of disabled residents
A reduction in the amount of Council Tax
payable can be given if there are facilities within a property that
are essential or of major importance to the well-being of a
disabled person living there. The reduction is applied by
effectively re-banding the property into the valuation band one
below that shown in the Valuation List. Band A properties are
eligible for a reduction in the amount payable equal to 1/9th of a
band D property.
The facilities present for this reduction to
be applied must include at least one of the following:
1) A room (other than a bathroom, lavatory or
kitchen) which is used mainly by the disabled person; or
2) A second bathroom or kitchen; or
3) Sufficient floor space to permit the use of
a wheelchair provided that the disabled person needs to use a
wheelchair indoors.
Council Tax Support
There are two types of support available to
help you meet your council tax payments.
Main Council Tax Support is assessed on the
income of the person or persons liable to pay Council Tax.
Reductions of up to 100% of the amount payable are available. If
your income exceeds the amount the Government says you need to live
on, a deduction is made from the full amount of support available.
A further reduction may be made in respect of other adults living
with you.
Second Adult Rebate is available where there
is only one person liable to pay the Council Tax and they share
their home with one or more other people, on a non-commercial
basis. The amount of Second Adult Rebate granted is not linked to
the income of the person liable to pay the Council Tax, but to the
income of the other persons living with them. You cannot normally
claim Second Adult Rebate if you live with your partner.
Only Main Council Tax Support or Second Adult
Rebate can be granted, not both. The higher amount of the two
will be granted if both types of reduction are applied for.
Entitlement to council tax reduction(s), including council tax
support
If you have claimed and been granted council
tax support, disabled band reduction, any discount or exemption to
which you are not entitled, or you fail to notify the Council
within 21 days of a change in circumstances that may affect your
entitlement, you could be liable to a civil penalty of £70 or £280,
and for Council Tax Support you may also be prosecuted.
Disputes and appeals
Appeals to the Valuation Tribunal can be made
for the following reasons:
* You should not be liable for Council Tax
* A property for which you are liable should
not be chargeable
* The Council has not awarded a discount or
exemption to which you may be entitled
* A civil penalty has been incorrectly
charged
* If you think your award of Council Tax
Support is incorrect.
Representations on the above matters must
first be made to the Council. If agreement is not reached, an
appeal to the Valuation Tribunal can then be made.
Payment in 12
instalments
Council Tax can now be paid in 12 monthly
instalments. A request for 12 instalments from April 2013 to
March 2014 should be made to the Council Tax Section at the address
below no later than 15 April 2013.
Financial Statement
Northumberland County Council has a gross
expenditure budget of £671 million for the 2013/14 financial year.
This budget supports the delivery of quality services across the
county and the chart below shows a breakdown of the major services
provided.
For a full explanation of the financial
statement, please click
here
Message from Vera Baird QC
Police and Crime Commissioner for
Northumbria
Your council tax bill includes an element to
pay towards policing in Northumbria. For 2013/14, this
element of your council tax will be increased by 3.5%.
The reason for this increase is to maintain
front line policing to ensure that the Northumbria area remains one
of the safest areas in the country and to enable a sustainable
financial position to be maintained.
The increase will mean that the Band D council
tax precept for the Northumbria area is now £86.61, an increase of
£2.93 per year which equates to 6p per week. This remains by
far the lowest precept in the country.
For a full breakdown of the expenditure for 2013/2014, please click
here.
Environment Agency North West Region
The Council Tax (Demand Notices) (England)
Regulations 2011
The Environment Agency is a levying body for
its Flood and Coastal Erosion Risk Management Functions under the
Flood and Water Management Act 2010 and the Environment Agency
(Levies) (England and Wales) Regulations 2011.
The Environment Agency has powers in respect
of flood and coastal erosion risk management for 6500 kilometres of
main river and along tidal and sea defences in the area of the
North West Regional Flood and Coastal Committee. Money is
spent on the construction of new flood defence schemes, the
maintenance of the river system and existing flood defences
together with the operation of a flood warning system and
management of the risk of coastal erosion. The financial
details are:
|
North West Regional Flood
and Coastal Committee
|
|
|
2012/2013
‘000s
|
2013/2014
‘000s
|
|
Gross Expenditure
|
£34,441
|
£42,429
|
|
Levies Raised
|
£3,638
|
£3,638
|
|
Total Council Tax Base
|
2,300
|
1,932
|
The majority of funding for flood defence
comes directly from the Department for the Environment, Food and
Rural Affairs (Defra). However, under the new Partnership
Funding rule not all schemes will attract full central
funding. To provide ‘matching’ funding the Agency may seek
funding from County and Metropolitan Councils, Unitary Authorities
and London Boroughs in the form of a Local Levy. The Local
Levy is shared on the basis of Band D Equivalents between all
contributing bodies within the Committee Area.
Changes in the Gross Budgeted expenditure
between the years reflects the impact of the Government Spending
Review and national prioritisation of capital projects.
The total Local Levy raised has remained the
same in 2013/2014 as 2012/2013 at £3,638,000.
Environment Agency Yorkshire and North East Region
The Council Tax (Demand Notices) (England)
Regulations 2011
The Environment Agency is a levying body for
its Flood and Coastal Erosion Risk Management Functions under the
Flood and Water Management Act 2010 and the Environment Agency
(Levies) (England and Wales) Regulations 2011.
The Environment Agency has powers in respect
of flood and coastal erosion risk management for 1642 kilometres of
main river and along tidal and sea defences in the Northumbria
Regional Flood and Coastal Committee. Money is spent on the
construction of new flood defence schemes, the maintenance of the
river system and existing flood defences together with the
operation of a flood warning system and management of the risk of
coastal erosion. The financial details are:
|
Northumbria Regional Flood
and Coastal Committee
|
|
|
2012/2013
‘000s
|
2013/2014
‘000s
|
|
Gross Expenditure
|
£19,534
|
£16,146
|
|
Levies Raised
|
£2,061
|
£2,061
|
|
Total Council Tax Base
|
811
|
669
|
The majority of funding for flood defence
comes directly from the Department for the Environment, Food and
Rural Affairs (Defra). However, under the new Partnership
Funding rule not all schemes will attract full central
funding. To provide ‘matching’ funding the Agency may seek
funding from County and Metropolitan Councils, Unitary Authorities
and London Boroughs in the form of a Local Levy. The Local
Levy is shared on the basis of Band D Equivalents between all
contributing bodies within the Committee Area.
Changes in the Gross Budgeted expenditure
between the years reflects the impact of the Government Spending
Review and national prioritisation of capital projects.
The total Local Levy raised has decreased from
£2,061,482 in 2012/2013 to £2,061,000 for 2013/2014.
Northumberland Inshore Sea Fisheries and Conservation Authority
(NIFCA) Levy
The NIFCA can raise revenue to help meet their
spending requirements by issuing a levy. This is the total amount
to be raised through the Council Tax from all the dwellings within
the county. The levy is converted into an amount per Council Tax
band that is added onto the Council Tax bill.
The NIFCA notifies Northumberland County
Council of the amount of their levy each year and the council
collects this money on their behalf.
The NIFCA covers the area from the Tyne to the
Scottish Border to a limit of six miles offshore and inland rivers
and waterways. Its primary function is to manage a
sustainable marine environment and inshore fisheries, by securing
the right balance between social, environmental and economic
benefits to ensure healthy seas, sustainable fisheries and a viable
industry.
Northumberland County Council Customer Information
Centres
|
Alnwick
|
Greenwell Lane, Alnwick, NE66 1HB - Open 09:00
– 16:30 Monday to Friday
|
|
Ashington
|
Wansbeck Square, Ashington, NE63 9XL
|
|
Bedlington
|
Front Street West, Bedlington, NE22 5TU
|
|
Berwick
|
Wallace Green, Berwick-upon-Tweed, TD15
1ED
|
|
Blyth
|
Unit 10, Keel Row Centre, Blyth, NE24 1AH
|
|
Cramlington
|
Within the library, Forum Way Cramlington,
NE23 6QD
|
|
Hexham
|
Hadrian House, Hexham, NE46 3NH
|
|
Morpeth
|
Within Morpeth library, Gas House Lane,
Morpeth, NE61 1TA
|
|
Seaton Delaval
|
Within the library at Astley High School,
Elsdon Ave, Seaton Delaval, NE25 0BW
|
Information leaflet
If you would like to print all the information on this page,
including all band charges, please click
here.
Contact Details
Telephone: 0845 600 6400
Address: Council Tax Section, Northumberland
County Council, Wansbeck Square, Ashington, Northumberland, NE63
9XL
If you are having difficulty downloading any of the documents
listed above, click here to get the latest
version of Adobe
