Council tax and finance

Council tax: Further information

Introduction

These notes form part of your Council Tax Demand Notice. If you have any questions about these notes, please refer to the contact details on the front of your bill.

Council Tax valuation bands

Every property has been allocated one of eight bands according to its capital value as at 1 April 1991. This has been done by the Listing Officer for the Valuation Office Agency of the Inland Revenue. We do not decide the band of your property. The bands and their values are as follows:

A full copy of the Council Tax banding list for the Westminster area is available to view on the Inland Revenue’s web site www.voa.gov.uk.

Banding Appeals

You can only appeal against a banding in certain circumstances. If you would like to appeal or get more information, please contact The Listing Officer (Westminster), Valuation Office Agency, London Support Unit, Ramsden House, New Street, Huddersfield, West Yorkshire, HD1 2UU. Phone: 020 7445 0761. If you appeal against your valuation, you will still have to pay your Council Tax until a decision has been made.

How do I appeal against being asked to pay Council Tax?

You may appeal if you think you should not pay Council Tax. For example, if you are not the resident or owner, or because your property is exempt. You may also appeal if you believe we have made a mistake when we worked out the amount you should pay. If you want to appeal on these grounds, you must first write to us. If your appeal is successful, you will be entitled to a refund for any extra Council Tax you have paid. You can get more details about the appeals procedure (including information about Valuation Tribunals) from us. If you appeal against paying Council Tax, you will still have to pay your Council Tax until a decision is made.

People with disabilities

We may reduce your Council Tax if you are disabled or someone who lives in your home is disabled and any of the following conditions apply: (a) you have an extra bathroom or kitchen; (b) you provide a room to meet the needs of a disabled person; (c) you provide enough floor space for a wheelchair to be used inside the property by the disabled person. The reduction does not apply to garages or parking facilities. We will award any reduction by working out your Council Tax as if your property were in the next lowest valuation band (for example, we will assess properties in band D as if they were in band C). Properties in band A are included in the reduction scheme.

Council Tax Benefit

Council Tax Benefit ensures that if you receive Income Support or Jobseeker’s Allowance (Income Based), you will not normally pay Council Tax. Also, if you are on a low income, your bill may be reduced. You may also be entitled to benefit if someone who lives in your property receives Income Support, Jobseeker’s Allowance, or is on a low income. You can get more information about Council Tax Benefit by visiting www.dwp.gov.uk.

Council Tax Benefit Contact Details

In person: Third Floor, Westbourne House, 14 – 16 Westbourne Grove, London W2 5RH (Open Monday to Friday – 8.30am to 6.00pm) and 180 Vauxhall Bridge Road, London SW1V 1ER (Open Monday to Friday – 8.30am to 6.00pm).

Telephone: 0800 072 0042 (Freephone).

Minicom: 0845 070 0281. We also offer a full translation service from all of our offices.

Discounts and Exemptions

• Please read the information below very carefully. If you think you may be entitled to a discount or that your property is exempt, write to us at the address shown on your bill, giving your reasons. We will then send you a claim form. If you claim a discount, you will still have to pay the amount demanded on your bill until we make a decision on your claim.
• If your bill shows that you have been given an exemption or discount, you must tell us about any change in circumstance that affects your entitlement. If you don’t do this, you may have to pay a penalty.

The Council Tax discount for long-term empty homes and second homes (furnished properties that are not used as main residences) is 10%, but you can claim a 50% discount on the Council Tax you pay on a second home in Westminster if:-

• you or your spouse are provided with a job-related main home for which you pay the Council Tax and in which you must live as a condition of your employment contract. This includes homes provided by the Ministry of Defence if you are service personnel and by the Church if you are a Minister of Religion where your employer pays the Council Tax: or,
• you or your spouse are provided with a job-related second home for which you pay the Council Tax and in which you must live as a condition of your employment contract and you also pay the Council Tax for your main home: or,
• your second home is a pitch occupied by a caravan, or a mooring occupied by a boat.

Discounts

When we work out the full Council Tax amount we assume two adults are living in the property and it is their main residence. If only one adult lives in a property, we reduce the amount they have to pay by a quarter (25%). If a property is not someone’s main home, we will reduce the bill by 10%. This can apply to empty properties and second homes (see the exceptions above for employment-related second homes, caravan pitches and boat moorings). When considering the number of adults living in a property, we do not count certain people. These include:

• full-time students, student nurses, apprentices and youth-training trainees;
• patients living in hospital;
• people who are being looked after in care homes;
• people who are severely mentally impaired;
• people staying in certain hostels or night shelters;
• 18 and 19 year olds who are at or have just left school;
• care workers working for low pay, usually for charities;
• people caring for someone with a disability who is not a husband or wife, partner or child under 18; 
• members of visiting forces and certain international institutions;
• foreign diplomats and certain members of international organisations; 
• members of religious communities (for example, monks and nuns);
• people in prison (except those in prison for not paying their Council Tax or a fine).

Exemptions

Here are the reasons why a property could be exempt from Council Tax:

• Class A - The property is vacant and substantially unfurnished and requires or is undergoing major repair work. (Exempt for up to 12 months. A 10% discount applies thereafter until the property is furnished).
• Class B - The property is vacant (can be furnished) and is owned by a charity. Exempt for up to six months.
• Class C - The property is vacant and substantially unfurnished. Exempt for up to six months. (A 10% discount applies thereafter until the property is furnished)
• Class D - The property is vacant (can be furnished) because the liable person is in prison.
• Class E - The property is vacant (can be furnished) because the liable person is a permanent patient in a hospital or a care home.
• Class F - The property is vacant (can be furnished) because the liable person has died and probate (or letters of administration) have not yet been granted. Exempt for up to six months after probate or letters of administration granted.
• Class G - The property is vacant (can be furnished) because nobody is allowed to live there by law.
• Class H - The property is vacant (can be furnished) and a minister of religion will be moving in.
• Class I - The property is vacant (can be furnished) because the liable person is receiving care elsewhere (but not in a residential care home).
• Class J - The property is vacant (can be furnished) because the liable person is caring for someone elsewhere.
• Class K - The property is vacant (can be furnished) because the liable person is a student living elsewhere to study.
• Class L - The property is vacant (can be furnished) because it has been repossessed.
• Class M - The property is a hall of residence for students.
• Class N - The property is lived in only by students.
• Class O - The property is owned by the Ministry of Defence and lived in only by members of the armed forces.
• Class P - The property is lived in only by visiting service personnel.
• Class Q - The property is left vacant by a bankruptcy trustee (can be furnished).
• Class R - The property is an empty caravan pitch or a boat mooring.
• Class S - The property is lived in only by people who are under 18.
• Class T - The property is a vacant part (can be furnished) of another property that may not be let separately sue to planning restrictions.
• Class U - The property is lived in only by people who are severely mentally impaired.
• Class V - The property is lived in by at least one foreign diplomat or specified member of an international organisation.
• Class W - Part of the property is lived in separately (as a self-contained flat or house) by a dependent elderly or disabled relative of the family.

If you think you may be entitled to a discount or that your property is exempt, please write to us at the address shown on your bill. If your bill shows that you have been given an exemption or discount, you must tell us about any change in circumstance that affects your entitlement. If you do not do this, you may have to pay a penalty.

Note. Vacant property exemption/discount claims must be made at the time the vacancy occurs in order to allow the City Council to substantiate the claim. If the claim is submitted after the property is reoccupied, you must provide the City Council with documentary evidence to prove the property was previously vacant and unfurnished.

Where there is a legitimate reason to do so, information which is collected for the administration of Council Tax may be shared within the City Council and to some organisations acting on behalf of the City Council. Before any information is shared the City Council will apply rigorous checks to ensure that the sharing of such information is fair and warranted. If you require any further clarity please write to: Philip Black, Finance and Resources Department, Westminster City Council, City Hall 16th Floor, 64 Victoria Street, London SW1E 6QP.