Exemptions, discounts & council tax support

You may be eligible for discounts, exemptions and council tax support.

Page Contents:

Properties exempt from council tax

Here you will find out about homes and properties exempt from council tax.

View our classes of exemptions here and follow the appropriate instructions. All relevant forms can be found below, but if you require further information please contact the council tax section by:
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  • If you are granted an exemption, we may send you a review form to check you are still entitled to it. Failure to supply this information could result in removal of the exemption. 

  • If you are awarded an exemption and your entitlement ends, you must notify the council within 21 days. 

  • If you have applied for an exemption but have not yet received a decision on this application, you must still pay your council tax in accordance with your most recent bill. 

  • If you are awarded a time-limited exemption with an expiration date, the council tax bill issued will show the exemption to the end of the financial year. A further bill will be issued immediately before the expiry date, showing the revised council tax liability. 

Council Tax Discretionary Discount 2023-2024

For the 2023-24 financial year a council tax discretionary discount will be awarded to council taxpayers liable for council tax at their main residence on 1 April 2023.

For the 2023-24 financial year a council tax discount will be awarded under Section 13A 1(c) Local Government Finance Act 1992 amounting to £17.21. The discount will be awarded to council taxpayers liable for council tax at their main residence on 1 April 2023. 
 
The £17.21 discount is equivalent to a 1% reduction in the Band D amount for the Northumberland County Council element of the council tax charge only. Properties in Bands A to C will get the equivalent of more than 1% and Bands E to H slightly less. 
 
Council taxpayers who qualify for Council Tax Support on 1 April 2023 will not be eligible for this discount as they will instead receive more generous reduction(s) in their council tax liability by way of the Government’s Council Tax Support Fund and the Council’s own 2023-24 Cost of Living Hardship Scheme payments. 
Click here for further details of Council Tax Hardship Fund Payments. 
 
In order to receive the discount award all of the following criteria must be met on the effective date of 1 April 2023: 
  • The property must be shown as a chargeable dwelling in the Council Tax Valuation list  
  • The chargeable dwelling must be considered to be the taxpayer’s sole or main residence  
  • The council taxpayer must be the liable person as defined by section 6 of the Local Government Finance Act 1992 
  • The taxpayer must be liable for an amount of Council Tax on 1 April 2023 
  • The property must not be exempt from Council Tax by way of the Council Tax (Exempt Dwellings) Order 1992 S.I. 558 (as amended) 
  • The property must not be classed as empty (unoccupied and substantially unfurnished) 
  • The property must not be classed as a second home (unoccupied and substantially furnished).

Council tax - empty homes premium

An empty homes premium is now charged on properties which have been unoccupied and substantially unfurnished for more than two years.

If a property has been unoccupied and substantially unfurnished for more than 2 years an Empty Homes Premium will be charged. From 1 April 2021 the following premiums will apply: 

 

  • 100% for properties which have been empty and substantially unfurnished for 2 years or more, but less than 5 years. This means 200% council tax is payable. 

  • 200% for properties which have been empty and substantially unfurnished for 5 years or more but less than 10 years. This means 300% council tax is payable.  

  • 300% for properties which have been empty and substantially unfurnished for 10 years or more. This means 400% council tax is payable. 
      

If you require further information on this matter, please contact us by: 

 

View our Discount Policy here 

  

Uninhabitable Properties

Discount for uninhabitable properties from 1 April 2018

 
A vacant property which requires, or is undergoing, major repair works or structural alterations in order to make it habitable may be eligible for a discount of 100%.  A discount will be awarded for a vacant dwelling for up to 12 months, or up to 6 months after works are completed (to a maximum of 12 months in total).  Before a discount can be awarded an inspection of the property will be carried out by the council. 
  
Each application for discount will be considered on an individual basis and will take into account the physical condition of the property and the nature of the works required to make it habitable.  A discount will end immediately if the property becomes occupied or furnished. 
 
Major repair works include structural repairs and will include: 
Roofs
  • Major repairs to roof structures
  • Rebuilding defective chimney stack(s)
External Walls
  • Rebuilding defective walls
  • Provision of dpc following rebuilding of defective walls
Foundations
  • Repair/renewal of foundations
  • Underpinning substandard foundations
Floors
  • Replacing defective solid floors
  • Replacing defective floor joists
Internal
  • Replacing defective staircase
  • Replacing defective ceiling joists
  • Rebuilding defective walls

Please click here to download the Uninhabitable Discount form. 
 
For further information, please contact the council tax section on 0345 600 6400 or email counciltax@northumberland.gov.uk
 

Council tax - disabled band relief

This reduction is available to disabled people who meet certain criteria.

Send all completed forms to:

Northumberland County Council
Council Tax Section
County Hall
Morpeth
NE61 2EF

The facilities need to be of major importance to the wellbeing of the disabled person due to the extent of their disability.

To qualify for a reduction, the disabled person must be a resident in a property with one of the following- a room used predominately by the disabled person: 

 

  • This must be a room that is not a kitchen, bathroom, lavatory or bedroom in normal use. For example, the room may be used for housing a dialysis machine or other special equipment- a second bathroom or kitchen: 

 

  • This extra bathroom or kitchen must be essential, or of major importance, to the wellbeing of the disabled person because of the extent of their disability- space to use a wheelchair. 

 

  • This must be space that has been allowed for the disabled person to use a wheelchair indoors. 

 

Once we have your application, an inspections officer will contact you to arrange a time to inspect and assess the property. You will be notified in writing of the outcome of your application. 
 
If you are awarded disabled band reduction, you will receive a reduction in your council tax equivalent to being charged at the next lowest valuation band. 
 
For example, if you have a Band C property you would be charged council tax of a Band B property. If you are in Band A, your reduction is equivalent to 1/9 the charge of an average Band D property. 

 

Council Tax Support and 2023 Hardship Fund Payment

There are two types of financial support available to help you to meet your council tax payments - main council tax support and second adult rebate. Only one or the other can be granted, not both. The higher amount of the two will be granted if both types of reductions are applied for.

Council Tax Support

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 for pension age customers and 92% for working age customers. 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.


Council Tax Hardship Fund Payment 2023

The Council has decided that people receiving Council Tax Support will receive up to £200 towards their council tax charge for 2023-24. This is made up of a £25 mandatory scheme introduced by the Government called Council Tax Support Fund and a £175 discretionary cost of living hardship scheme funded by Northumberland County Council.

If you are already in receipt of Council Tax Support you do not need to do anything as this payment has automatically been deducted from your council tax bill.

Details of how to pay will be included with the council tax bill.  The bill will be issued requesting payment in 10 instalments but this can be increased to 12 providing you contact the council tax department on 0345 600 6400. 

You can complete an online application form here for Council Tax Support. You can also upload supporting documents at the same time as making your online application.  This is the quickest and easiest way to apply for Council Tax Support. 

 

If you wish to claim council tax support or second adult rebate, you can either: 

 

  • Complete an online application form here. You can also upload supporting documents at the same time as making your online application.  This is the quickest and easiest way to apply for Council Tax Support. 

  • Request this form by calling the contact centre on 0345 600 6400 (charged at local rate). 

Support is assessed on the income of the person or persons liable to pay council tax. 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. 
 
From 1 April 2019 the level of support for all working age claimants (18 to state retirement pension age) reduced by 8% to a maximum level of 92%.  Pensioners will continue to receive support up to 100% as that element of the scheme is set by the government and will not change. 

Click here to download the Council Tax Support Scheme

 

 

This is available where there is only one person liable to pay the council tax and they share their home with another person or persons, 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. 

 

You may get second adult rebate if the person you share your home with is: 

 

  • Not your partner or civil partner. 

  • Aged 18 or over. 

  • Not paying you rent. 

  • Not paying council tax themselves. 

  • On a low income. 

  • You may be able to get second adult rebate even if you don't receive council tax support. 

The reduced amount of council tax you have to pay will be shown on your bill.

Single person council tax discount

If you live on your own, you may be entitled to a 25% discount.

Send all completed forms to:

Northumberland County Council
Council Tax Section
County Hall
Morpeth
NE61 2EF
If you are the only adult living in your property, you are entitled to a 25% discount on your council tax. An adult is anyone aged 18 years or older. This applies to single occupancy only where it is the sole/main residence, and not if the house is empty. 
 
If you have become the sole adult in your property, as a result of another person moving out, we need a forwarding address for that person to process your discount. 
 
If you have a partner or adult children who work away, they will usually be regarded as living in the family home. Please contact us to be sure. 
We urge residents to let us know if they have had a change in their circumstances that would affect their entitlement to the discount. 
 
If you receive a review form, it’s vital you fill it in promptly and accurately. Failure to return the review form may result in your discount being removed. Anyone who knowingly supplies false information may also be liable for a fine. 
 
If you are no longer the only eligible adult living in the property, contact the council tax team on 0345 600 6400 (charged at your local rate). 

Other council tax discounts

Certain adults are not counted for council tax purposes.

They are referred to as disregarded persons. This means that when we count the number of people in your property they are ignored. 

If there is only one adult resident who is also a disregarded person, then a 50% discount may be given e.g. the only adult resident is an apprentice. Depending on the disregard type a full exemption from council tax may be applicable.  

If there are several adult residents and, after disregarding a person(s), the number of resident adults is only one, a 25% discount can be given e.g. mother and son are residents, but the son is an apprentice. 

The categories of disregarded persons are listed below along with links to application forms, where applicable, and details of the evidence required.   
 
To apply you will need to download and complete the relevant disregard discount application form or write to the address shown below. 
 
Please ensure all required evidence and information is provided, as this allows us to process your application quickly and accurately. Applications made without the necessary evidence cannot be processed until it is provided. 
 
Northumberland County Council 
Council Tax Section, 
County Hall 
Morpeth 
NE61 2EF 
We will need a student exemption certificate. Please provide us with your original student certificate, which is available from your university or college registrar. This will be returned to you. 
We require an apprentice application form completed by your employer, and one recent payslip.  
We will need evidence child benefit is being paid such as a Department for work and Pensions (DWP) letter or bank statement.

We will need: 

 

  • A completed severely mentally impaired application form. 

  • A doctor’s certificate. 

  • Evidence of qualifying benefit. The General Medical Services Committee of the BMA has agreed medical certificates for this purpose should be issued free of charge to the applicant or his/her representative. 

We will need a letter from the prison confirming the date of detention and expected release date. 
We will need a letter confirming the name and address of the hospital and that the stay is permanent (minimum of six months).
We will need a letter confirming the name and address of the care home and that the stay is permanent.
We will need written confirmation the carer lives there, works at least 24 hours per week and earns no more than £44 per week.

We will need: 

 

We will need a letter confirming residency in a hostel and the name and address of the hostel.
We will need a letter confirming the person is dependent on the community for all their material needs.
We will need written confirmation from the school.
We will need confirmation of the terms of their residency in the UK and that they cannot work or claim benefit.
We will need a letter from the applicable International HQ or defence organisation.
We will need a letter from the relevant embassy. 
We will need a letter from the visiting force headquarters.

Council tax - annexe reduction

Annexes used by the council tax payer of the main dwelling as part of the main dwelling, or annexes which are occupied by a relative of the council tax payer of the main dwelling, will be entitled to a 50% reduction in the amount of council tax payable on the annexe.

  • The annexe must form part of a single property which includes at least one other dwelling. For example, the annexe must be within the grounds of the main dwelling, but not necessarily attached to it, and: 

  • Is being used by the resident of the main dwelling as part of their main home. 

         or 

  • Is the main residence of a relative* of the council taxpayer living in the main dwelling 

* a relative is defined as: a partner, parent, child, step child, grandparent, grandchild, brother, sister, uncle, aunt, nephew, niece, great grandparent, great grandchild and other relationships as defined in the Council Tax (Reductions for Annexes) (England) Regulations 2013.  
 
The 50% reduction is in addition to any other discount that the council tax payer or their relative may be entitled to. For example, if an adult son is living in the annexe on his own he will be liable to pay the council tax on the annexe and will be entitled to a 25% single person discount, plus a 50% annexe reduction on the remaining liability. 

Applications must be made in writing, including the following information:
  • name
  • address
  • confirmation that they fulfil criteria
  • relationship of person in annexe
  • dates from which discount to apply
Please send to:

Northumberland County Council
Council Tax Section,
County Hall
Morpeth
NE61 2EF

For further information, please contact the council tax section on 0345 600 6400.

Entitlement changes to 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.

To notify us of any changes in your circumstances, please include all information regarding your change and contact us by:

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