Page 1 of 20
Factsheet 21
Council Tax
May 2024
About this factsheet
This factsheet aims to help you understand:
⚫
Council Tax liability and payment
⚫
Eligibility for Council Tax Reduction schemes (note, some local
authorities use the term Council Tax Support instead)
⚫
Other ways of reducing your Council Tax bill.
The information in this factsheet is correct for the period May 2024 to
April 2025. Benefit rates are reviewed annually and take effect in April
but rules and amounts can sometimes change during the year.
The information in this factsheet is applicable to England. Please contact
Age Cymru, Age Scotland or Age NI for details of the rules about Council
Tax and rates in these Nations. Contact details can be found at the end.
If you need more detailed advice or representation, it is often best to find
a local service. This is sometimes suggested in the text. Age UK Advice
can give you contact details for a local Age UK.
For contact details of any organisation mentioned in this factsheet, see
the Useful organisations section.
Age UK factsheet 21 May 2024
Council Tax Page 2 of 20
Contents
1 What is Council Tax? 3
2 Your Council Tax bill 3
3 Who must pay Council Tax? 4
4 If you do not pay your Council Tax 5
5 Reducing your Council Tax bill 5
6 Are you in the right Council Tax band? 6
6.1 Making a proposal 7
7 Council Tax exemptions 8
7.1 Occupied dwelling exemptions 8
7.2 Unoccupied dwelling exemptions 9
7.3 Applying for an exemption 9
8 Disability reduction scheme 10
8.1 Applying for the disability reduction scheme 10
9 Discounts 10
9.1 How many people count for Council Tax? 11
9.2 The amount of discount 11
9.3 Increased discounts 12
9.4 Other discretionary discounts 12
9.5 Applying for a discount 12
10 Council Tax Reduction (CTR) 13
10.1 CTR for pensioners 13
10.2 Non-dependant deductions 14
10.3 Second Adult Rebate (SAR) 15
11 Appeals and changes of circumstances 15
12 DWP Guidance 17
Useful organisations 18
Age UK 19
Support our work 19
Age UK factsheet 21 May 2024
Council Tax Page 3 of 20
Glossary
AA – Attendance Allowance
CTR – Council Tax Reduction/Support
DLA – Disability Living Allowance
DWP – Department for Work and Pensions
ESA – Employment and Support Allowance
HMRC – HM Revenue and Customs
PC – Pension Credit
PIP – Personal Independence Payment
SAR – Second Adult Rebate
VOA – Valuation Office Agency
1 What is Council Tax?
Council Tax is a property-based tax paid to local authorities. It is charged
on domestic, self-contained dwellings such as houses, flats, bungalows,
houseboats, and mobile homes, whether owned or rented. Every
dwelling receives one Council Tax bill. If a property contains non-self-
contained units (for example, a house divided into bedsits with a shared
bathroom and kitchen), the property is one dwelling and gets one bill.
Every domestic dwelling is placed in one of eight Council Tax bands,
depending on its value in 1991. A is the lowest band and H is the
highest. The amount payable in each band is determined by each local
authority setting an overall amount each year.
2 Your Council Tax bill
Local authorities should send out one Council Tax bill every year to every
dwelling that is not exempt, regardless of how many people live there or
are liable. Bills are usually sent out in March with the first payment due in
April. The people in a household can decide how, or if, to share the bill
between them, but the liable person or people remain responsible in law.
Your Council Tax bill should show the full amount of Council Tax for the
dwelling according to its valuation band for the whole year, and show any
disability reduction, discount, discretionary reduction, and Council Tax
Reduction (CTR). The local authority assumes you remain eligible for
any reductions, CTR, or discounts for the whole of the financial year.
The bill may show any credits due from past periods, penalties, and
repayments of overpaid CTR and has the ‘chargeable amount’ for the
year – which is the amount you are required to pay. Most people have
the right to pay in instalments. The usual arrangement is 10 monthly
instalments but there can be different arrangements. You should be sent
a new bill if your chargeable amount changes, for example, you become
entitled to a discount or a different amount of CTR.
If you were liable for Council Tax in the past but were not billed, a bill can
often be backdated. There is no time limit but local authorities should
send your bill without unreasonable delays. If there has been a delay of
several years sending out your bill, the local authority may not be able to
enforce payment. Seek advice in this situation.
Age UK factsheet 21 May 2024
Council Tax Page 4 of 20
3 Who must pay Council Tax?
An adult resident of a dwelling is normally liable for the Council Tax. For
Council Tax purposes, you are ‘resident’ in a dwelling if it is your sole or
main residence and you can only be resident in one dwelling at a time.
Your sole or main residence should be the dwelling that a ‘reasonable
onlooker’ with knowledge of the facts would decide was your home at the
time.
Factors such as how much time you spend at different addresses and
your security of tenure in them and where you are registered for voting
and medical treatment may be relevant.
For the dwelling in which you live, the rules on liability are:
⚫
If you own your home, you are liable for Council Tax. If a partner lives
with you, they are jointly liable, whether or not they are joint owners. A
partner is a spouse, civil partner, or someone you live with as if married
or civil partners. Any resident joint owners are jointly liable.
⚫
If you rent your home from a non-resident landlord, you are liable for
Council Tax. If a partner lives with you, they are jointly liable even if not
mentioned on the tenancy agreement, as are any joint tenants.
⚫
If you rent your home from a resident landlord, your landlord is liable.
⚫
If you are a tenant or licensee in a house in multiple occupation (for
example, a bedsit, hostel or non-self-contained accommodation), the
landlord/owner is liable, whether resident or not.
⚫
If you live in a care home, hostel, or religious community, the owner of
the property is liable, whether resident or not.
⚫
If you are an asylum seeker, the owner may be liable whether resident or
not – seek advice if this applies to you.
The local authority has the right to ask residents and property owners for
information to help decide who is resident and liable for Council Tax and
can impose penalties if you do not respond. You can appeal against a
penalty or decision about where you are resident and who is liable for
Council Tax. See section 11 for more information.
Examples
Anna lives with her son in a private rented house. The tenancy is in
her son’s name so he is solely liable for Council Tax, although Anna
may agree to help with the bill. If they were joint tenants, they would
both be liable.
Sam and his wife Paula own their house. Their daughter lives with
them and pays them rent. Sam and Paula are jointly liable for the
Council Tax. They may ask their daughter to contribute towards the
Council Tax or increase her rent to cover some of the bill.
Age UK factsheet 21 May 2024
Council Tax Page 5 of 20
4 If you do not pay your Council Tax
If you are liable for Council Tax, it is important to make it a priority for
payment because non-payment can have serious consequences. If you
do not pay a Council Tax instalment on time, you should receive a
reminder requiring payment within seven days.
If you are having problems paying Council Tax, contact the local
authority promptly as they may be able to accept payment by
instalments, apply discounts or otherwise help you to manage.
If you still fail to pay, the Council can demand you pay the full amount for
the year and apply to a Magistrates’ Court for a liability order. If this
happens, you may also become liable for costs. There are different ways
of enforcing a liability order, such as a direct deduction from wages or
benefits, or seizure of your possessions by bailiffs.
Action
If you fall behind with your Council Tax bill, seek advice from an
independent agency quickly. Phone Age UK Advice for details of
your local Age UK or another advice agency like Citizens Advice.
5 Reducing your Council Tax bill
There are various ways to reduce your Council Tax bill:
⚫
are you in the correct Council Tax band and, if not, can you get the band
changed? – see section 6.
⚫
is your property exempt – do any of the criteria in section 7 apply? No
Council Tax is payable on exempt properties.
⚫
do you qualify for the disability reduction scheme – the property may be
placed in a lower band if it has certain features for a disabled person
living there, such as extra space for a wheelchair? – see section 8.
⚫
do you qualify for a discount – your bill may be discounted by one
quarter or one half: for example, if you live alone or count as living alone,
you are entitled to a 25 per cent discount? – see section 9.
⚫
apply for a discretionary reduction in your Council Tax – see section 9.4.
⚫
do you qualify for Council Tax Reduction (CTR) – a benefit if you or
people you live with have a low income? - see section 10.
⚫
are there discounts for paying by direct debit or one lump sum?
You might qualify for more than one type of reduction, in which case the
reductions are applied in the same order as listed above.
See overleaf for an example case study of how this can work in practice.
Age UK factsheet 21 May 2024
Council Tax Page 6 of 20
Example
Dawn is disabled and lives alone. Her house is in band D, which in
her area means basic Council Tax of £1,100. She has a low income.
As she fulfils the conditions for a disability reduction, her Council
Tax is reduced to that of a Band C property, which is £1,000.
It is also reduced by 25 per cent to £750 because of the discount for
living alone. As she has a low income, she applies for CTR. Her
entitlement to CTR is based on her Council Tax liability after the
disability reduction and the single person discount are applied.
6 Are you in the right Council Tax band?
The Valuation Office Agency (VOA), part of HMRC, values dwellings to
determine the appropriate Council Tax band. The banding decision is
based on the theoretical price the dwelling might have been worth in
April 1991, with certain assumptions, including that the property is in
reasonable repair.
In general, increases or decreases in property prices do not mean your
property moves into a different band. However, major changes do
sometimes mean properties can move into different bands.
Example
If an extension is built, a property may be worth more – although it
only moves to a higher band when it is next sold.
A property can move into a lower band, for example if adaptations
for a disabled person reduce its value or a motorway is built nearby.
Properties can move down a band as soon as a change occurs.
If you think your property is in the wrong band because of the sort of
major change described above, you can ‘make a proposal’ to alter the
band.
You can also make a proposal to change the band if you have moved to
the property within the last six months or if your property has appeared
on the valuation list in the last six months, for example because it is a
new home.
You may be able to make a proposal if there has been an appeal
decision on a comparable dwelling that gives you grounds for arguing
the valuation band of your dwelling should be changed.
Age UK factsheet 21 May 2024
Council Tax Page 7 of 20
6.1 Making a proposal
You can make a proposal by writing to the local VOA office or by
contacting them for a form.
You must give information about yourself, the dwelling, the band you are
seeking for the dwelling, and why you believe the current band is
incorrect. When the VOA receives your proposal, a listing officer decides
whether your proposal is valid or invalid.
If your proposal is considered invalid, you receive an invalidity notice
telling you why. It gives you the chance to make a further proposal or to
appeal to the Valuation Tribunal for England against the invalidity notice.
If your proposal is considered valid, there are several possible outcomes:
⚫
the listing officer may agree your proposal
⚫
a new band for the dwelling may be agreed which is different from the
one you proposed
⚫
the Valuation Tribunal may hear the case as an appeal and make a
decision, or
⚫
you may withdraw the proposal.
A local advice agency may be able to help you with a proposal to change
the band allocated to your home. For more information about this
process, see www.gov.uk/challenge-council-tax-band
Age UK factsheet 21 May 2024
Council Tax Page 8 of 20
7 Council Tax exemptions
If a dwelling is exempt, there is no Council Tax to pay.
Many exemptions apply to different types of empty property.
There are exemptions for people, including students and people with a
severe mental impairment. For more information, see DWP Guidance in
section 12.
7.1 Occupied dwelling exemptions
An occupied dwelling can be exempt if it is:
⚫
wholly occupied by one or more people who have a severe mental
impairment. To qualify, a doctor must provide a certificate confirming you
have a severe mental impairment. The cause of the impairment is not
important – it can be an impairment from birth like a learning disability or
a condition like Alzheimer’s disease.
You must be entitled to (although not necessarily receiving) AA, DLA
middle or high rate care component, PIP daily living component, Severe
Disablement Allowance, Incapacity Benefit, ESA, Income Support (with a
disability premium), Working Tax Credit (with a disability element),
Universal Credit (with the ‘limited capability for work’ or ‘work related
activity’ element), Constant Attendance Allowance payable with Industrial
Injuries or War Pensions scheme, unemployability allowance payable
under the Industrial Injuries scheme, or would have been entitled to one
of these benefits if you were under State Pension age.
⚫
a self-contained property within another property, if the person living in
the self-contained property is a dependant relative of the occupant of the
main property (this is commonly referred to as a 'granny flat').
‘Dependant’ means you are aged 65 or over, or substantially or
permanently disabled or severely mentally impaired.
‘Relative’ means a partner, parent, grandparent, great-grandparent,
great-great-grandparent, brother, sister, child, grandchild, great-
grandchild, great-great-grandchild (including stepchildren and children of
civil partners), uncle, great-uncle, great-great-uncle, aunt, great-aunt,
great-great-aunt, nephew, great-nephew, great-great-nephew, niece,
great-niece, or great-great-niece. A relationship by marriage or civil
partnership is treated as one by birth.
⚫
wholly occupied by students (or students and severely mentally impaired
people)
⚫
wholly occupied by people under the age of 18
⚫
a student hall of residence
⚫
armed forces barracks, married quarters or visiting forces
accommodation.
Age UK factsheet 21 May 2024
Council Tax Page 9 of 20
7.2 Unoccupied dwelling exemptions
A local authority may decide to exempt an unoccupied dwelling that is
unfurnished for up to:
⚫
12 months if it needs, is undergoing, or has recently had major repairs
⚫
six months for any other reason.
An unoccupied dwelling, whether furnished or not, should be exempt if:
⚫
left empty if you are in prison or detained under immigration or mental
health powers
⚫
left empty as you are in a hospital, care home or hostel where personal
care is provided (this does not apply to temporary stays in hospital)
⚫
left empty as you have gone to live somewhere else to provide or receive
personal care due to age, illness, disability, past/present alcohol or drug
dependence or past/present mental disorder
⚫
it is an empty caravan pitch or houseboat mooring
⚫
it is going to be occupied by ministers of religion
⚫
left empty by its owner who is a student
⚫
left empty by someone who has died and letters of administration or
probate have not been granted or were granted less than six months ago
⚫
it is the responsibility of a bankrupt person’s trustees
⚫
it cannot be let or occupied without breaching planning or other legal
restrictions
⚫
owned by a charity and has been unoccupied for less than six months
⚫
repossessed by a mortgage lender.
7.3 Applying for an exemption
If you think you qualify for an exemption, you should ask for one. Ask
your local authority if they have a special form, search on their website,
or write to them requesting the exemption, stating the reasons you
qualify and the date from which it should be applied.
There is no time limit for applying and an exemption can be backdated to
the date it should have first applied. You may have to produce evidence
that the exemption applied throughout the backdating period.
Age UK factsheet 21 May 2024
Council Tax Page 10 of 20
8 Disability reduction scheme
This scheme may apply if your home has features that make it suitable
for someone living in it who has a disability. This may apply if you have
either:
⚫
an additional bathroom or kitchen for the use of a disabled person
⚫
enough space for the disabled person to use a wheelchair indoors
⚫
a room (other than a bathroom, kitchen or WC) which is mainly used by
the disabled person – this might be a treatment room, a room for special
equipment such as for dialysis, or, sometimes, an additional bedroom.
If your home qualifies for a disability reduction, your bill is reduced by
one band. For example, if your home is valued in band C, you pay the
amount for a band B property. If you live in a band A property that has
one of the features described above, your bill is reduced by one sixth.
8.1 Applying for the disability reduction scheme
Contact your local authority to apply for a disability reduction on your
Council Tax. Your local authority may have a form you can fill in.
Otherwise write to them requesting the reduction, stating the reasons
you qualify and the date you would like it applied from.
There is no time limit for applying and a disability reduction can be
backdated to the date it should have first applied. You may have to
produce evidence that you met the conditions for the reduction
throughout the backdating period.
The local authority may visit the dwelling or request supporting evidence
from a doctor, social worker or other professional to show that the
adaptation to the property is appropriate for the disabled person. You
need to renew the application at the start of each financial year.
If the local authority refuses to award a disability reduction, the decision
can be appealed, see section 11.
9 Discounts
Council Tax assumes there are two or more people living in each
dwelling. A discount is given if fewer than two adults count as resident for
Council Tax purposes.
Even if there are several people in your household, you can sometimes
qualify for a Council Tax discount, providing enough of them are not
counted for Council Tax. This is sometimes called being ‘invisible’ for
Council Tax.
The following subsection explains how to work out who is counted as
being resident in your property for Council Tax purposes.
Age UK factsheet 21 May 2024
Council Tax Page 11 of 20
9.1 How many people count for Council Tax?
To work out if you qualify for a discount, count up the number of people
resident in your property for Council Tax purposes, leaving out:
⚫
anyone who has a severe mental impairment (see section 7.1)
⚫
anyone whose sole or main residence is somewhere else
⚫
anyone living in a care home, nursing home or a long-term hospital
patient where that is their sole or main residence
⚫
a carer (paid or unpaid) who looks after someone in the same household
for at least 35 hours a week. The cared for person must receive AA, DLA
middle or high rate care component, PIP daily living component, armed
forces independence payment or the highest rate of constant AA.
This can apply to carers who work or who are over State Pension age.
More than one carer can be disregarded if they meet the conditions.
Note: This does not apply if the person receiving care is the partner of
the carer or the carer’s child aged under 18.
⚫
Some volunteer care workers working on behalf of, or introduced to the
person they care for, by a charity, government department or local
authority and who fulfil certain conditions. They are usually young people
from an organisation like Volunteering Matters, who work at least 24
hours a week and have accommodation provided on the premises.
⚫
anyone aged under the age of 18
⚫
anyone for whom Child Benefit is payable and recent school/college
leavers under the age of 20
⚫
full-time students, student nurses, certain apprentices and trainees
⚫
anyone in prison, on remand or detained under immigration or mental
health legislation.
9.2 The amount of discount
Once you have worked out how many people count as living in your
property, the following discounts apply:
⚫
a discount of 25 per cent, often called the single person discount, if only
one person is, or counts as, resident
⚫
a discount of up to 50 per cent if no one is counted as resident (note you
can get a total exemption if no one counts as resident because all
residents are severely mentally impaired or students, see section 7.1).
The rules on discounts are separate from the rules on liability. This
means there can be situations where a person who is invisible for
Council Tax themselves is still liable to pay the Council Tax bill.
See the examples overleaf for how discounts can be applied.
Age UK factsheet 21 May 2024
Council Tax Page 12 of 20
Examples
Wendy is a widow living alone. Her liability for Council Tax is £1,200.
As she lives alone, she gets a single person’s discount. The bill is
reduced by 25 per cent to £900.
Natasha and Khalid are married and no one else lives with them.
Khalid has Alzheimer’s and receives AA. His doctor signs a form to
say he is ‘severely mentally impaired’. Khalid becomes ‘invisible’
and Natasha is now the only person who counts for Council Tax. A
25 per cent discount is given.
Jenny has Alzheimer’s and gets higher rate AA. Her son lives with
her and looks after her for over 35 hours a week. Jenny is invisible
for Council Tax as she is severely mentally impaired. Her son is also
invisible because he is discounted as Jenny’s carer.
No one in the household counts for Council Tax and a 50 per cent
discount is given. Jenny remains liable to pay the remaining amount
because she is the sole owner of the property.
9.3 Increased discounts
In most cases, the maximum discount available is 50 per cent of the bill.
However, local authorities can increase the discount to more than 50 per
cent on certain furnished or unfurnished dwellings in which no one has
their sole or main residence. This is dependent on each local authority.
An example is if a property needs major repairs to make it habitable.
9.4 Other discretionary discounts
Local authorities can reduce the amount of Council Tax you have to pay,
for example, because of hardship or a natural disaster. This is a power
they have under Section 13A of the Local Government Finance Act 1992.
You can apply for a discretionary reduction whether you receive CTR or
not. They can award a reduction to clear arrears from earlier years.
The CTR scheme for each local authority should explain how to apply for
a discretionary reduction. You must usually apply in writing or by
telephone and include supporting evidence. It is a good idea to include
details of household income and expenditure. If your application is
refused, you can appeal, see section 11.
9.5 Applying for a discount
The local authority may ask you for information to decide whether you
should be getting any discounts. A discount can be backdated to the date
it should have first applied. Whilst there is no limit to how far an
application for backdating can be made, it is likely that the local authority
will limit backdating to six years.
Age UK factsheet 21 May 2024
Council Tax Page 13 of 20
10 Council Tax Reduction (CTR)
Each local authority in England is responsible for operating its own local
scheme of Council Tax Reduction (or Council Tax Support in some
areas). Eligibility and the amount of support varies between local
authority areas. A standard scheme applies to claims over pension age.
To qualify for CTR, you must not usually have savings over £16,000
(unless you qualify for Pension Credit (PC), see section 10.1), and not
be subject to immigration control (see DWP Guidance in section 12).
For specific information about the scheme in your area, contact your
local authority or seek local advice. Alternatively, you can check details
of your local scheme at www.gov.uk/apply-council-tax-reduction
10.1 CTR for pensioners
There is a standard scheme in England for people over State Pension
age. You do not need to receive PC as you can still qualify if your income
and savings are low enough. To find out if you have reached State
Pension age, see www.gov.uk/state-pension-age
If you receive PC Guarantee Credit, your income and capital are
disregarded completely. You automatically receive maximum help with
your council tax bill. You may still have deductions if you live with one or
more non-dependants, see section 10.2. It is a good idea to check if you
are eligible for PC as even a few pounds a week could mean all your
Council Tax will be covered.
If you only receive PC Savings Credit or you do not receive PC at all,
CTR eligibility depends on your income and capital. If you have more
than £16,000 in savings, you are not eligible. Any lump sum payment
from a deferred State Pension is disregarded when calculating capital.
The financial assessment is similar to that set out in section 3 of
factsheet 17, Housing Benefit.
If you are a mixed age couple (where one of you is over State Pension
age and the other is under) and you claim Universal Credit, you are
assessed under less generous rules for the local working age CTR
scheme.
You may be entitled to CTR automatically because you get certain
working age benefits. If not, your CTR is worked out looking at your
income and capital. Many working-age schemes have lower
entitlements.
Note
If you do not currently receive PC, get a benefits check. See
factsheet 48, Pension Credit, for more information. Speak to your
local Age UK or see www.gov.uk/benefits-calculators
Age UK factsheet 21 May 2024
Council Tax Page 14 of 20
10.2 Non-dependant deductions
If you live with someone, other than your partner or dependent children,
your CTR entitlement may be reduced. This is called a non-dependant
deduction.
The following rules are for CTR for pensioners. If you have not reached
State Pension age, contact your local authority as these rules are
different.
A deduction is made because it is assumed the non-dependant will
contribute towards your bills. This is regardless of how much, or if, they
actually contribute. The following do not count as a non-dependant:
⚫
your partner
⚫
you or your partner’s dependent children or foster children
⚫
anyone jointly responsible for Council Tax (e.g. joint owner or tenant)
⚫
a boarder, sub-tenant or licensee
⚫
someone staying with you who normally lives elsewhere
⚫
live-in paid carers employed by a charity or voluntary organisation.
No deduction is made if you or your partner are:
⚫
receiving AA, PIP daily living component, DLA care component or Armed
Forces Independent Payment (AFIP), or
⚫
blind, severely partially sighted, or treated as blind.
Likewise, no deduction is made if the non-dependant:
⚫
receives Universal Credit and does not have any earned income
⚫
receives PC, IS, income-based JSA or income-related ESA
⚫
is a full time student or receives a training allowance
⚫
is a member of the armed forces while deployed on operations
⚫
has been in hospital for more than 52 weeks (separate stays not more
than 28 days apart are added together when calculating this).
Amount of non-dependant deduction
If a non-dependant deduction is made, a fixed amount is deducted (see
table below). Gross income of the non-dependant is the amount they
earn before tax and other deductions are made. It does not include any
income received from AA, PIP, DLA, AFIP or payments made under
certain charitable funds.
If there is more than one non-dependant, a deduction is made for each
of them but only one deduction is made for a couple. The deduction for a
couple is the highest that would have been made if they were treated as
individuals but based on their joint gross income.
Age UK factsheet 21 May 2024
Council Tax Page 15 of 20
Circumstances of the non-dependant
Weekly deduction
from CTS
Not working or working less than 16 hours a week
£4.90
Working 16 or more hours a week with average
gross income less than £256.00
£4.90
Working 16 or more hours a week with average
gross income between £256.00 and £444.99 a week
£10.05
Working 16 or more hours a week with average
gross income between £445.00 and £553.99 a week
£12.60
Working 16 or more hours a week with average
gross income £554.00 a week or more
£15.10
10.3 Second Adult Rebate (SAR)
Second Adult Rebate is a different sort of CTR, also known as alternative
maximum CTR. It is not based on your income and savings but on the
income and savings of one or more other people living in your
household.
SAR can reduce your Council Tax if another person on a low income
lives with you who is not your spouse, civil partner or unmarried partner
(and as a result you lose your entitlement to the single person discount
of 25 per cent). Check with your local authority and seek advice to find
out whether this is available in your area.
11 Appeals and changes of circumstances
You have the right to appeal against a decision to refuse a discount,
reduction, discretionary reduction, exemption or CTR.
First, you should appeal to the local authority that made the decision.
The local authority has two months to respond to your appeal.
If the appeal is unsuccessful, you can make a further appeal to the
Valuation Tribunal for England provided you do so within two months of
receiving the decision.
If the local authority does not reply to your appeal, you have four months
from the date of your appeal to make a further appeal to the Valuation
Tribunal.
For more information on the process, see www.valuationtribunal.gov.uk
Age UK factsheet 21 May 2024
Council Tax Page 16 of 20
It is your responsibility to tell the local authority of changes in your
circumstances, for example if you no longer live alone or are no longer
entitled to a discount or exemption. Notify the local authority within 21
days of the change or they could impose a fine. You have the right to
appeal to the Valuation Tribunal for England against any fine.
Action
See factsheet 74, Challenging welfare benefit decisions for more
information or seek advice from a local advice agency.
Appeals against recovery of overpaid CTR
You cannot appeal to the Valuation Tribunal against a decision to
increase your Council Tax liability because your CTR reduced your bill by
too much in error.
If the local authority decides your CTR was too high, you can ask them
to use their discretion under section 13A of the Local Government
Finance Act 1992 to reduce your Council Tax liability (in other words, to
reduce or write off the overpayment of CTR).
This could be because the local authority made an error because of your
own circumstances, such as your age, health conditions or debts which
would make it difficult for you to pay more Council Tax.
If the local authority refuse to do so, you can then challenge that by
appealing to the Valuation Tribunal. They can consider whether the local
authority should have exercised its discretion in reducing your Council
Tax liability.
Age UK factsheet 21 May 2024
Council Tax Page 17 of 20
12 DWP Guidance
The DWP provides a range of guidance documents with information
about benefits which you may find useful. For Council Tax, guidance can
be found at:
www.gov.uk/government/collections/housing-benefit-and-council-tax-
benefit-manual
Specific areas of guidance highlighted in this factsheet can be found by
using the above link and selecting the appropriate heading:
⚫
Council Tax exemptions (section 7) legislation can be found at
www.legislation.gov.uk/uksi/1992/558/made
⚫
Non-dependant deductions (section 10.2) – Part A, A5: Calculating
benefit, from paragraph 5.500
⚫
Second Adult Rebate (section 10.3) – Part A, A5: Calculating benefit,
from paragraph 5.840
⚫
Settled status (section 10) – If you are an EEA citizen (except Irish
citizens), you must apply for ‘settled status’ or ‘pre-settled status’ in order
to be able to stay in the UK and remain eligible for certain benefits such
as Council Tax Reduction:
Settled status – You are usually awarded settled status if you have lived
in the UK for a continuous five-year period (for at least six months in
each 12 month period, known as ‘continuous residence’), although there
are some exceptions, see www.gov.uk/settled-status-eu-citizens-
families/settled-status-less-than-5-years
If you are given settled status, you can stay in the UK and be eligible for
certain benefits, subject to satisfying other qualifying conditions, such as
those outlined in this factsheet.
Pre-settled status – If you do not have five years’ continuous residence
when you apply, you are usually given pre-settled status. You must have
started living in the UK by 31 December 2020 unless applying as the
existing close family member of another EEA citizen who started living
here by then.
Although you can stay in the UK if you have pre-settled status, you are
not automatically eligible for certain benefits (such as those which
require you to have a right to reside, including Council Tax Reduction).
In order to be eligible, you must show you are exercising a qualifying
right to reside under the Immigration (European Economic Area)
Regulations 2016.
Guidance on right to reside can be found within DMG Vol 2 Ch 7 Part 3:
Habitual residence and right to reside, from paragraph 073492.
For more information about pre or settled status, including how to apply,
go to www.gov.uk/settled-status-eu-citizens-families
Age UK factsheet 21 May 2024
Council Tax Page 18 of 20
Useful organisations
Citizens Advice
www.citizensadvice.org.uk
Telephone 0800 144 8848
National network of advice centres offering free, confidential,
independent advice, face to face or by telephone.
Disability Service Centre
www.gov.uk/disability-benefits-helpline
DWP helpline providing advice or information about claims for Disability
Living Allowance, Personal Independence Payment or Attendance
Allowance:
• Attendance Allowance (AA)
Telephone 0800 731 0122
• Disability Living Allowance (DLA)
If you were born on or before 8 April 1948
Telephone 0800 731 0122
If you were born after 8 April 1948
Telephone 0800 121 4600
• Personal Independence Payment (PIP)
Telephone 0800 121 4433
Pension Service (The)
www.gov.uk/browse/working/state-pension
Telephone 0800 731 0469
State Pension Forecasting Team 0800 731 0175
For details of state pensions‚ including forecasts and how to claim your
pension.
Valuation Office Agency (VOA)
www.gov.uk/government/organisations/valuation-office-agency
Telephone 03000 501 501
Part of HM Revenues and Customs and is responsible for allocating the
correct Council Tax band to homes.
Valuation Tribunal
www.valuationtribunal.gov.uk
Telephone 0303 445 8100
Independent appeals tribunal for Council Tax and rating appeals. The full
Council Tax Guidance Manual is available through this website.
Age UK factsheet 21 May 2024
Council Tax Page 19 of 20
Age UK
Age UK provides advice and information for people in later life through
our Age UK Advice line, publications and online. Call Age UK Advice to
find out whether there is a local Age UK near you, and to order free
copies of our information guides and factsheets.
Age UK Advice
www.ageuk.org.uk
0800 169 65 65
Lines are open seven days a week from 8.00am to 7.00pm
In Wales contact
Age Cymru Advice
www.agecymru.org.uk
0300 303 4498
In Northern Ireland contact
Age NI
www.ageni.org
0808 808 7575
In Scotland contact
Age Scotland
www.agescotland.org.uk
0800 124 4222
Support our work
We rely on donations from our supporters to provide our guides and
factsheets for free. If you would like to help us continue to provide vital
services, support, information and advice, please make a donation today
by visiting www.ageuk.org.uk/donate or by calling 0800 169 87 87.
Age UK factsheet 21 May 2024
Council Tax Page 20 of 20
Our publications are available in large print and
audio formats
Next update May 2025
The evidence sources used to create this factsheet are available on
request. Contact [email protected]
This factsheet has been prepared by Age UK and contains general advice only, which
we hope will be of use to you. Nothing in this factsheet should be construed as
the giving of specific advice and it should not be relied on as a basis for any decision
or action. Neither Age UK nor any of its subsidiary companies or charities accepts
any liability arising from its use. We aim to ensure that the information is as up to date
and accurate as possible, but please be warned that certain areas are subject to
change from time to time. Please note that the inclusion of named agencies, websites,
companies, products, services or publications in this factsheet does not constitute a
recommendation or endorsement by Age UK or any of its subsidiary companies or
charities.
Every effort has been made to ensure that the information contained in this factsheet
is correct. However, things do change, so it is always a good idea to seek expert
advice on your personal situation.
Age UK is a charitable company limited by guarantee and registered in England and
Wales (registered charity number 1128267 and registered company number 6825798).
The registered address is 7
th
Floor, One America Square, 17 Crosswall, London,
EC3N 2LB. Age UK and its subsidiary companies and charities form the Age UK
Group, dedicated to improving later life.
