The full amount of Council Tax is payable if there are at least two adults living in the dwelling. This means that two or more people, aged 18 or over must occupy the dwelling as their only or main home.
However, where there are less than 2 adults in the property, then a discount is given. So, if 1 adult occupies the property there would be a 25% discount; if there were no adults resident in the property, there would be a 50% discount.
From 1st April 2004 not all properties that have no residents will automatically receive a 50% discount, please see the separate section on discounts for empty properties.

In addition to this, there are certain groups of people who can be disregarded altogether when counting the number of adults in the household.

List of disregarded persons:

• Persons in detention (Prisoners, people sectioned under Mental Health Act, people held under Immigration Act).
• People who are severely mentally impaired (There is a separate section on severely mentally impaired)
• Persons in respect of whom Child Benefit is payable.
• Students. This also covers foreign language assistants; student nurses and Youth Training trainees. (There is a separate section on students)
• Persons in hospital for more than six consecutive weeks 
• Persons in nursing care homes
• Certain carers
• Residents of Hostels and night shelters.
• Members of International defence headquarters
• Members of religious communities
• School and college leavers
• Visiting forces

Examples:

• For a property occupied by 2 adults there will be a bill for 100% of the Council Tax charge.
• For a property occupied by 1 adult there will be a bill for 75% of the Council Tax charge (discount of 25%).
• For a property where all the adults are disregarded there will be a bill for 50% of the Council Tax charge (discount of 50%). (In some circumstances there might be no bill to payat all if the property falls into an exemption class.)
• For a property occupied by 2 adults, one of whom is disregarded, there will be a bill for 75% of the Council Tax charge (25% discount).
• A property occupied by 3 adults, one of whom is disregarded, will attract no discount.

IMPORTANT - If a person is disregarded when calculating whether any discounts should be applied to the bill, this does not affect their liability to pay the bill.
For example: - 2 adults might jointly own a property. If one of these people is disregarded then the bill would be for 75%, but both owners would be liable for that bill.

If you have purchased a property in the Waveney area but are not moving in, please complete our online Council Tax Registration Form


For further information please use the contact details below:

E-Mail council.tax@waveney.gov.uk
Telephone 01502 523435
Fax 01502 523310
Letter Waveney District Council (Local Tax), PO Box 96, Lowestoft, NR32 1HW

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