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Council Tax Explanatory Notes

Council Tax - Your Council Tax Bill
Explanatory Notes

(These notes form part of the bill but they should not be regarded as a complete guide to the relevant Government Regulations)

1. COUNCIL TAX VALUATION BANDS
Most dwellings 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. The value of your home has been assessed by the Listing Officer of the Valuation Office Agency (part of HM Revenue & Customs). Each dwelling has been allocated to one of eight bands based on its estimated open market capital value at 1 April 1991. The band for your dwelling is shown on your bill. The eight bands are as follows:

Valuation     Range of Values
Band     
 A            Up to and including £40,000
 B            £40,001 - £52,000
 C            £52,001 - £68,000
 D            £68,001 - £88,000
 E            £88,001 - £120,000
 F            £120.001 - £160,000
 G            £160,001 - £320,000
 H            More than £320,000

You should bear in mind that all Council Tax valuations are based on the price a property would have fetched if it had been sold on 1 April 1991. Any increase or fall in a dwelling's value which results from general charges in the housing market since then will not affect its valuation. Such movements in general prices will not be a reason for changing your Council Tax band. Queries regarding banding should be addressed to the Listing Officer, Chaddesley House, 12A Lime Street, Bedford, MK40 1JU (Telephone Bedford 687500). The appeals procedure is explained in section 6 of these notes.

2. DISCOUNTS

The full Council Tax bill assumes that there are two adults living in a dwelling. If only one adult lives there (as their main home), the bill will be reduced by one quarter (25%).

Please click here to request an application form for a single resident discount

If the dwelling is furnished but is no-one's main home, the bill will be reduced by 10%.

Please click here to request an application form where a propery is no-ones main home

The bill will not be increased if there are more than two adults in a dwelling. Certain categories of people will not be counted when assessing the number of adults living in a dwelling. These categories are listed below. For example, where a student lives with only one other adult, the bill will be reduced by one quarter as if only one adult lived there.

1. In detention (e.g. in prison)
2. Severely mentally impaired.
3. 18 years old and over in respect of whom child benefit is payable.
4. Students, including student nurses.
5. Young people on Youth Training courses.
6. Apprentices.
7. Resident hospital patients.
8. Patients in care homes.
9. Care workers (in some cases).
10. Members of certain international and defence organisations.
11. Members of religious communities.
12. Members of visiting armed forces.
13. Staying in certain hostels or night shelters.
14. Conferred diplomatic privileges or immunities.

When considering whether a reduction should apply, the Council will have to decide whether the person with the disability would find it impossible or extremely difficult to live in the dwelling, or his or her health would suffer, or the disability would become more severe, if the extra feature was not available. To qualify for a reduction, the extra room need not be specially built, but could be an existing room used specifically for the person with the disability.

If your home is eligible, your bill will be reduced to that of a property in the valuation band immediately below the band shown on the valuation list. For example, if your home is in Band D, your bill will be reduced to that for a band C dwelling. This will not however, affect the value of your home or its banding on the valuation list. In this example, it would still be shown on Band D on the valuation list. If your home is in band A, the reduction will be 1/9th of Band D.

Should you wish to apply for a Disability Reduction please click here to request a form

If your dwelling has any special internal features which have been added for a disabled resident but which reduce the dwelling's value (and you do not think they have been taken into account in the valuation band to which your home has been assigned) you should contact the Listing Officer (see Section 6).

Dwellings in the following categories may be exempt from the Council Tax:

Category Description

A  Dwelling requiring or undergoing major repair works to render it habitable (exempt for and up to 6 months from completion of major repair works if the property is unoccupied and unfurnished). The period of exemption is limited to one year.
B Unoccupied for less than six months and owned by a charity.
C Unoccupied and unfurnished for less than six months, including new properties.
D Dwelling left empty by a person in detention (e.g. in prison).
E Dwelling left empty by a person who has become a patient solely or mainly resident in a hospital or care home
F Unoccupied dwelling which forms part of the estate of a person who has died (in which case the property is exempt for up to 6 months from the grant of probate or letters of administration), or unoccupied dwelling in which the deceased person was a tenant of the dwelling at the date of death and an executor or administrator is liable for rent or a licence fee.
G Dwelling where occupation is prohibited by law.
H Unoccupied dwelling which is pending occupation by ministers of religion from which they will perform their duties.
I Dwelling left empty by a person who has moved to receive care.
J Dwelling left empty by a person who has moved to provide care to another person.
K Dwelling left empty by a student.
L Repossessed dwelling
M Student Halls of Residence.
N Dwelling wholly occupied by students.
O Dwelling owned by the Ministry of Defence, and used as accommodation for armed forces personnel.
P Dwelling where the liable person is a member of a visiting armed force.
Q Unoccupied dwelling which is the responsibility of a bankrupt's trustee.
R A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or houseboat.
S Dwelling occupied only by under 18 year olds.
T Unoccupied dwelling which forms part of a single property which includes another dwelling and may not be let separately from that other dwelling without a breach of planning control. (S.171A Town & Country Planning Act 1990).
U A dwelling occupied only by a person or persons who is or are severely mentally impaired who would be liable to pay the Council Tax.
V Dwelling where the liable person is conferred diplomatic privileges or immunities.
W "Granny Annex" (ie a self-contained unit occupied by a dependent relative of a person who is resident in another dwelling in the same property).

If you think your property may be exempt, please make a note of the reference letter down the left hand side of the table above.

5. BENEFIT

Council Tax benefit of up to 100% is available for people responsible for the Council Tax who are on income support or low incomes. In addition there is a type of benefit known as Second Adult Rebate. Further details are available from the Local Taxation Office of the Council's Financial Services Group (Telephone Bedford 221797).

Benefit will normally only be granted from the date a valid claim is received. To avoid losing any benefit entitlement please ensure that you apply promptly.

Please click here for Council Tax Benefits

6. APPEALS

• where you believe that the banding should be changed because there has been a material increase or material reduction (these are explained below) in a dwelling's value;
• where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes;
• where the Listing Officer has altered the Valuation 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 6 months, but if the same appeal has already been considered by a Valuation Tribunal, it cannot be made again);
• where you believe that account has not been taken of a relevant decision, regarding a particular dwelling or a particular class of dwelling, of a Valuation Tribunal or the High Court. (Your appeal must be made within 6 months of the relevant decision.)

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 an adaption to make the dwelling suitable for use by someone with a physical disability. In these cases, revaluation should take place as soon as possible.

You may appeal if you consider that you are not liable to pay Council Tax. For example, because you are not the resident or owner; or because your dwelling is exempt (See Section 4); or that the Council has not awarded a discount (See Section 2) or disablement relief (See section 3). If you wish to appeal on these grounds, you must write to the Head of Revenues, Benefits & Exchequer Services at the Council so that your case can be reconsidered. If you remain dissatisfied on receipt of the Council's reply, you may appeal to the Valuation Tribunal. Further details of the appeal procedures (including the role of Valuation Tribunals) may be obtained from the Local Taxation Office of the Council's Financial Services Group.

7. HOW TO PAY

The normal method of payment will be by monthly instalments on the 7^th of each month, April to January. However, if you prefer to make one annual payment for the year on 15 May or two half yearly payments on 15 April and 15 October.

Please don't forget if you are paying by cash or cheque, the Council must receive your payments by the due dates. In the interests of all Council Taxpayers, the Council has to take recovery action if payments are not received by the due dates. This action may result in the cancellation of the instalment facility and could lead to legal action for the recovery of the total amount outstanding. (If such action is necessary then this will result in additional costs relating to issuing a Court Summons, obtaining a Liability Order, and Bailiff Fees).

The Council operates a Direct Debit system for payment, which has the advantages of:

• No queuing
• No cheques to write.
• No letter to post
• Lower monthly payments, as the account is paid over 12 monthly instalments - April to March.

The payment date for Direct Debit is the 15th of each month.

Should you wish to pay by Direct Debit you can download an Instruction by clicking on the link below.

Direct Debit Instruction ( 116 KB ) - DOWNLOAD

Direct Debit is also available for annual (on 15 May) and twice yearly (on 15 April and 15 October) payments. If you wish to pay annually or twice yearly please indicate this when completing the Direct Debit Instruction.

8. ENQUIRIES

Any enquiries concerning your bill or these notes should be addressed to Bedford Borough Council, Local Taxation Office, Financial Services Group, PO Box 14, Town Hall, Bedford, MK40 1SH. Telephone Bedford (01234) 221797.

Should you wish to advise of a change of circumstances or of address please click here.