Explanatory notes for Council Tax 2023-2024

Introduction

We collect Council Tax from over 75,000 properties in our District.

A large amount of the money collected goes to West Sussex County Council for spending on services like education, adult and children’s services, fire brigade and libraries. Sussex Police also receive a share.

Our proportion of Council Tax is used to provide services like housing, planning, refuse collection and environmental health. Where Town and Parish Councils levy a charge to pay for very local services, this is also added to the bill.

A more detailed analysis of Arun’s spending plans 2023- 2024, Arun’s Annual Report and Annual Statement of Accounts are available from our offices or on www.arun.gov.uk/financial-information.

Council Tax valuation bands

Most dwellings are subject to 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.

Each dwelling is allocated to one of eight bands according to its open market capital value as at 1 April 1991.

The bands are as follows:

• Band A up to and including £40,000
• Band B £40,001 to £52,000
• Band C £52,001 to £68,000
• Band D £68,001 to £88,000
• Band E £88,001 to £120,000
• Band F £120,001 to £160,000
• Band G £160,001 to £320,000
• Band H over £320,000

To find out how your property has been valued, what constitutes a ‘dwelling’, check your band or appeal against your banding, visit the Valuation Office or call 03000 501501.

Who has to pay Council Tax?

The person who has to pay, is called the “liable person”. The liable person is normally the person or persons who reside in the dwelling as their sole or main home and who fit the description nearest the top of the following list:

• residents who have a freehold interest in the property i.e. owner occupiers
• residents who have a leasehold interest in the property i.e. lease holders
• residents who are statutory or secure tenants for example rent payers
• residents who have a contractual licence to occupy the property e.g. occupants of tied cottages
• residents with no legal interest in the property 
• non-resident owners
   

People living with a partner are jointly and severally liable, even if only one of them meets the liability rules. In some circumstances, the owner, rather than the resident, is the liable person for payment of Council Tax. Examples of this would be:

• Houses in Multiple Occupation 
• care homes, nursing homes and night shelters
• religious communities (monasteries or convents)
• properties which are not the owner’s main home but are occupied by domestic staff
• homes where a minister of religion lives and works
• houses provided to an asylum seeker

Sole or main place of residence

For Council Tax purposes, you are considered to live at your “sole or main residence”.

As most people only have one residence there is no problem. Questions do arise, however, when people have the use of more than one residence or spend long periods away from home because of work or extended holidays. Even if this is the case we will usually treat it as your main residence for Council Tax. We normally consider couples to have one main residence even if both own or rent different properties.

In such cases, we have to establish the facts as far as possible and make a decision. This may involve asking personal questions about your relationship and lifestyle and we are sorry if this offends you. Documentary evidence may also be asked for.

How can I reduce the amount of Council Tax I pay?

A full Council Tax bill is payable when at least two adults (for example people aged 18 and over) live at a property. Single person discount If only one adult lives in a dwelling (as their main home), the Council Tax bill can be reduced by a quarter (25%)

Exempt dwellings

Some dwellings are exempt, including certain properties that are occupied. Dwellings may qualify for exemption if they fall under one of the following classes

Exempt Class

Class Type	Class Description
B	Unoccupied property owned by a charity and used for the furtherance of their objectives and less than six months has elapsed since last occupied
D	Unoccupied property where the owner or tenant is serving a prison sentence or detained under the Mental Health Act 1983
E	Unoccupied property where the owner/tenant is resident at a nursing/care home or hospital
F	Unoccupied property where the sole owner/tenant has died and there is less than six months since probate or letters of administration granted
G	Unoccupied property where occupation is prohibited by law
H	Unoccupied property held for the use of a minister of religion from which to perform his/her duties
I	Unoccupied property where the owner/tenant is living elsewhere to receive personal care, (other than a hospital/care home) by way of old age, disablement, illness, alcohol/drug dependence or mental disorder
J	Unoccupied property where the owner/tenant is living elsewhere to provide personal care (other than hospital/care home) by way of old age, disablement, illness, alcohol/drug dependence or mental disorder
K	Unoccupied property where the owner and last resident was a student
L	Unoccupied property that has been repossessed by the mortgage lender
M	Halls of residence occupied predominantly by students
N	Occupied property where all residents are students
O	Property owned by the Ministry of Defence
P	Property where the liable person is a member of a visiting force
Q	Unoccupied property which is the responsibility of a bankrupt’s trustee
R	A pitch or mooring not occupied by a caravan or a boat S Occupied property where the resident(s) are under 18 years old
T	Property forming part of another property but which cannot be rented separately
U	Property where the resident/s are severely mentally impaired
V	Property occupied by non-British citizens on whom diplomatic privileges and immunities are conferred
W	Self-contained annexe occupied by a relation of the main dwelling aged over 65 or disabled or severely mentally impaired

 

Disregards (Status Discounts)

People in the following groups will not be counted towards the number of adults resident in the dwelling and will qualify for Status Discount.

Disregard Code	Description of disregard
A	Members of International Headquarters and Defence Organisations
B	Members of religious communities
C	A school leaver aged under 20 who ceased a qualifying course of further education since 30 April and before 1 November (maximum 6 months
D	A person or dependant who is a member of a visiting force
E	Non-British citizens whose partners are students
F	Non-British citizen on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964
H	Patients resident in an NHS hospital
L	A registered foreign language assistant appointed at an educational establishment in Great Britain
M	A severely mentally impaired person
N	A student Nurse taking a qualifying course, (non project 2000)
P	A person serving a prison sentence, on remand or detained under the Mental Health Act 1983
R	Persons receiving care and treatment in a nursing/ care home
S	A student taking a qualifying course of education
T	An apprentice, earning under £195 per week
V	A person living in a hostel or night shelter
W	Resident carers employed, or caring for a relative (excluding spouses)
X	18 year olds for whom another person is entitled child benefit
Y	A youth training trainee under 25 years of age

Disabled persons relief

If a disabled person (adult or child) lives in your household and adaptations have been made to the property to assist with that person’s needs, relief may be available.
Examples of adaptations include:

• a room, other than a bathroom, kitchen or lavatory, which is used mainly by the disabled person and is required for meeting their needs (e.g. for dialysis equipment)
• an additional bathroom or kitchen which is required to meet the needs of the disabled person; or
• sufficient floor space created inside the dwelling to allow for a wheelchair

This relief tries to ensure that people with disabilities are not disadvantaged by having to pay more tax because of extra space needed.
If you qualify for disabled relief your Council Tax bill will be reduced to that of a property in the band immediately below the band shown in the valuation list.
For example, if your home is in band C, your Council Tax bill is reduced to the equivalent of a band B dwelling. However, your bill will still show the band in the valuation list. If your home is in band A you can also qualify for a reduction.

Annexes

There is a 50% reduction for people living in annexes provided they are related to the person liable to pay Council Tax of the main dwelling. People living in dwellings with annexes which are unoccupied will also receive the reduction provided they are using those annexes as part of their main house.

Empty properties and second homes

These types of dwellings are charged as follows:

• dwellings which are unoccupied and substantially unfurnished and require or are undergoing major repair works to render them habitable or are undergoing structural alterations will qualify for a 50% discount for the first 12 months.
  This will only apply from the relevant date that the property became unoccupied and substantially unfurnished irrespective of whether there has been a change in ownership.
  After 12 months no discount will apply and the full bill will become payable.
• dwellings which are unoccupied and substantially unfurnished will qualify for a 50% discount for the first 3 months.
  This will only apply from the relevant date that the property became unoccupied and substantially unfurnished irrespective of whether there has been a change in ownership.
  After the discounted period has elapsed no discount will apply and the full bill will become payable.
• dwellings which are furnished and used as a second or holiday home, including those which have restricted use will pay the full Council Tax charge.

Any property which is empty and unfurnished for 2 years or longer will attract a premium charge, which is a percentage of the full Council Tax rate for the band (rates as of 1 April 2022): 

Time empty	Percentage
Up to 2 years	0%
2 and 5 years	100%
5 and 10 years	200%
Over 10 years	300%

 

Councils cannot charge the premium in the following circumstances:

• dwellings which would be the sole or main residence of a person, but which are empty because the person resides in accommodation provided by MOD by reason of their employment
• dwellings which comprise an annexe which form part of a single property which are used by the resident of that other dwelling

How to claim for a discount, relief or exemption

If you think you may be entitled to a discount, relief or exemption, please contact the Revenues Section on 01903 737752.

Alternatively, visit Council Tax pages and select a form online. If a discount reduction or exemption has been awarded, the details are shown on the bill.

Changes of Circumstances

You should notify the Council within 21 days if your circumstances have changed and you believe that the discount, relief or exemption should not apply. If within 21 days you fail to notify the Council without a reasonable excuse then a penalty may be imposed.

Help to pay your Council Tax

Council Tax Reduction (previously Council Tax Benefit or Support) is available to residents who have to pay Council Tax for their home. Council Tax Reduction cannot help with payments for business properties or second homes. You do not have to be on Income Support, Employment and Support Allowance or Job Seekers Allowance to claim Council Tax Reduction.

Who can apply for Council Tax Reduction?

You can claim Council Tax Reduction if you are the named person liable to pay the Council Tax and you are on a low income.

You cannot claim Council Tax Reduction if:

• your name is not on the Council Tax bill
• the property you pay Council Tax for is not your main home
• you are a full-time student (unless you receive Income Support, Job Seekers Allowance (Income Based), Employment and Support Allowance (Income Related), are disabled or have responsibility for a child)

How is Council Tax Reduction worked out?

When working out your entitlement we will look at: 

• the amount of Council Tax you have to pay after any discounts
• your personal circumstances (and your partner’s, if you have one), including your age(s), the size of your family and anyone else who lives with you
• the income both you (and your partner, if you have one) have coming in, including benefits and earned income. If you have other adults living with you we may also need to see details of their income
• the savings and investments you (and your partner, if you have one) have

Please note that a £5.00 per week deduction will apply for every non-dependant in the household.

Making a claim for Council Tax Reduction

Please visit our Council Tax Reduction page for further details of the scheme and to follow the link to Citizen Access where you can make your claim for Council Tax Reduction.

If you are unable to make a claim online please call us on 01903 737753 and your details will be taken and passed to a member of staff who will contact you to help you claim.