South Norfolk Council Tax discounts and exemptions

Single resident discount

The full Council Tax bill is based on two adults living in a property. An adult is defined as anybody over the age of 18 years. The bill is not increased if there are more than two adults living in your property, but can be reduced if there is only one.

If you are the only adult occupier of your property you may apply for a single resident discount of 25%.

The link below will open a PDF application. You can complete the fields, save a copy and upload it to us using the council tax enquiry form, send it via email or you can print, complete and return to us in the post.

Patients in residential care

If a person who normally lives at your address is now living in a residential care home or hospital and is not intending to return home, you may be eligible for a Council Tax discount.

This will depend on how many adults remain at the property.

If the property is left unoccupied on a permanent basis then a Council Tax exemption may be applicable.

The link below will open an email template for you to complete your application.

Severe mental impairment

A property will qualify for a Council Tax exemption if all of the occupants are severely mentally impaired.

Severe mental impairment is defined, within the legislation, as meaning a person who has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.

If all the residents but one are severely mentally impaired a 25% discount can be granted. If there are two people in the household who are not suffering from severe mental impairment, no discount can be granted at all.

Please note that in order to qualify for this reduction, a doctor will need to certify that the applicant is severely mentally impaired within the legal definition.

The link below will open an email template for you to start your application.

Disabled band reduction

In order to be eligible for the exemption or discount the applicant will need to be in receipt of one of the qualifying benefits listed on the form that we send and supply their award letter.

If your property has been adapted to meet the needs of a disabled person we may be able to reduce your Council Tax bill by putting you on a lower Council Tax band. If your property is already on the lowest band we may still be able to reduce your bill.

The link below will open an email template for you to complete your application.

Full time students

The definition of a full time student is someone who is enrolled on a full time university or college course lasting at least one academic year, attending at least 24 weeks in that academic year and the course involves at least 21 hours study each week during term time.

If everybody in the household is a full time student, a property exemption may be applicable, which means there will be no Council Tax to pay.

The link below will open an email template for you to complete your application.

To apply for the exemption or discount all full time students that occupy the property need to supply us with a copy of their student exemption certificate, which is provided by their college or university.

Other discounts

If you think that you may be entitled to any of the discounts listed below, please click on the link and request the relevant form making sure you confirm the discount/exemption you wish to apply for, along with your Council Tax account number (e.g. 0001234567).

You may be entitled to one of the other Council Tax discounts if you:

• have a property that is furnished that is not your main home
• have a property that is undergoing major works or repairs for a period of time
• have a property that is empty for a short period of time (for example, between tenants). This is currently for a maximum of 1 month. This means that if you have a property that has been empty for more than 1 month you will not qualify for any further discount from this date
• live with people who aren't counted for Council Tax or who qualify for a discount, such as:
  • non-British spouses of students, student nurses, foreign language assistants, apprentice and Youth Training trainees
  • patients in permanent residence at a hospital or hospice
  • people who are being looked after in care homes
  • people who are staying in certain hostels or night shelters
  • 18 and 19 year olds who are at school, or have just left
  • certain types of care workers (usually working for charities)
  • people caring for someone with a disability who are not a spouse, partner or child under the age of 18
  • members of religious communities
  • people in prison (if not in prison for non payment of Council Tax/fine)
  • people who benefit from diplomatic privileges or immunities
  • members and dependents of International Headquarters and defence organisations
  • members of visiting forces and their dependents

Exemptions

An exemption means there is no Council Tax to pay.

If your property is unoccupied it may be exempt indefinitely or just for a short period of time.

Unoccupied property exemptions

• empty and owned by a charity (exemption up to six months only)
• left empty by a person in detention, such as in prison
• left empty by people receiving care or providing care
• left empty following the death of the owner or tenant, find more information, including a link to the government's "Tell Us Once" service
• a dwelling where occupation is prohibited by law, a planning condition or an Act of Parliament
• empty, awaiting occupation by a minister or religion from which to perform his/her duties
• left empty by a student who is the sole owner of the property and when occupied it was that person’s main residence
• unoccupied and repossessed by the mortgage lender and the person responsible is a trustee in bankruptcy
• a pitch or mooring not occupied by a caravan or boat

Occupied property exemptions

Some occupied properties are also exempt, it depends who lives there.

• student halls of residence
• occupied by the Ministry of Defence for armed forces accommodation
• occupied by at least one resident who is a member of visiting force and solely or jointly liable to pay Council Tax
• occupied by persons who are under the age of 18
• occupied by persons who are severely mentally impaired
• annexe or similar self-contained property occupied by dependent relatives of the resident(s) living in the main dwelling
• dwellings which are the main residence of a person with diplomatic privilege or immunity