Council tax disregard review

Category A

Students, including student nurses and foreign language assistants, who are enrolled at a University, Polytechnic or College and are undertaking a full-time course of education will qualify for a council tax discount. Students must be required to undertake the course for at least 24 weeks in the year and study 21 hours per week on average when in attendance. This includes students undertaking classroom-based teacher training courses.

Category B

Also qualifying for a discount will be individuals under 20 years of age who are following a course which takes place between 8.00am to 5.30pm and exceeds 12 hours per week. The course should last for at least 3 months and upon its successful completion will lead to qualifications up to ‘A’ level, ONC or OND standard. Courses taken in connection with a person’s job, correspondence courses or evening classes are not qualifying courses. If you are claiming for a Category B Student, sections 3, 5 and 6 may all apply.

An individual undertaking a course at a college of nursing and midwifery or a college of health, which upon its completion will lead to registration on any parts 1 to 6, 8, of the nursing register maintained under Section 10 of the Nurses, Midwives and Health Visitors Act 1979, will qualify for a council tax discount (To qualify, the study must lead to a first inclusion on the Register. Nurses already on the Register but taking further courses will not qualify).

Individuals who are employed for learning a trade/job which upon completion of the training will lead to a qualification accredited by a body recognised by the Office of Qualifications and Examinations Regulations (Ofqual) and for which they receive a salary or allowance of less than £195 gross per week.

Individuals who are training under the Youth Training Scheme and are under 25 years of age will qualify for a council tax discount. Any training undertaken by a person must be funded from the Skills Funding Agency or Young People’s Learning Agency. People on employment training schemes are not classed as being youth training trainees.

Spouses or dependants of students who are also not British citizens who are prevented by the terms of their leave to enter or remain in the United Kingdom, from taking paid employment or claiming benefits will qualify for a council tax discount.

Individuals who are at least 18 years of age and another person is entitled to Child Benefit in respect of them will qualify for a council tax discount.

Individuals who are under 20 years of age, who were in full-time education (see details on Category A of Students), or undertaking a qualifying course (see details on Category B of Students), which ended after 30 April and before 1 November, in any year, will qualify for a council tax discount.

A person is severely mentally impaired if their intelligence and their ability to behave in social circumstance is permanently affected. To be eligible the person must be diagnosed and medically certified by a doctor and must also be entitled to one of the benefits listed below (whether receiving them or not).

• Incapacity Benefit
• Employment Support Allowance
• Attendance Allowance
• Severe Disablement Allowance
• Personal Independence Payment
• Disability Living Allowance (highest or middle rate of care component)
• Disability Working Allowance where the qualifying benefit is Severe Disablement Allowance
• Incapacity Benefit or (from 1 April 1997), Income Support with a disability premium,
• An increase in the rate of Disablement Pension
• Unemployment Supplement Constant Attendance Allowance
• Armed Forces Independence Payments
• The limited capability to work related elements of Universal Credit, Income Support where this includes a disability premium

Hospital patients will qualify for a council tax discount if the hospital has become their only or main residence (short term residence in a hospital will not qualify an individual for a discount). Also qualifying for this category will be those who are residents of a hostel, nursing home or a residential care home, for whom the “home/hostel” has become their only or main residence.

You may be able to claim a discount if you provide care or support on behalf of a local authority, a charity, the Government, or you are employed by the person being cared for. You must live in premises provided for you and work at least 24 hours a week and earn no more than £44 a week before deductions

You may be able to claim a discount if you share your home with someone who is entitled to certain allowances or disablement pension and you care for them for more than 35 hours a week. We cannot award a discount to someone who cares for their husband, wife, partner or civil partner or a son or daughter who is under 18.

An individual who is dependant on a religious community for their material needs and has no personal income or capital (except for income received from a pension of a previous employer), and whose principle occupation is prayer, contemplation, education, relief of suffering (or any combination of these) will qualify for a council tax discount.

A member of a visiting force or a member of a civilian component of the force; or a dependant of a member, provided that the dependant is not a British citizen or normally resident in the UK.

Civilian or military members of International Headquarters or an organisation designated under the International Headquarters and Defence Organisations Act 1964, together with their dependants will qualify for a council tax discount.

Individuals detained in prison or in custody will qualify for council tax discount. However, no discount will be given to those who are imprisoned for non-payment of a fine or council tax, or to those released on parole or license.