A one-off payment of £150 will be made to the liable council tax payer (or occupant where the property is exempt) where they occupy a property which meets all of the following criteria on 1 April 2022:
The property band must be assessed in Band A B C or D;
Where a property is valued in band E but a Disabled Band Reduction is applied reducing the valuation to a Band D;
It is the sole or main residence of the council tax payer liable to make payments; and
It is a ‘chargeable dwelling’ (a dwelling that comes under a Council Tax charge) or is in exemption classes N,S,U or W:
Class N – wholly occupied by students
Class S – occupied solely by persons under the age of 18 years
Class U – occupied by persons with severe mental impairments
Class W – annexe occupied by a dependant relative
Occupants of new properties added to the Valuation List at a later date but with an effective date of 1 April 2022 or before should qualify, providing the above criteria are met.
As at 1 April 2022, the property must be classed as the liable council tax payer’s sole or main residence. If a liable council tax payer has more than one property at which they reside, the Council will have to decide which address is their main residence.
Council Tax payers who are not eligible for the payment
Council Tax payers of properties that are ineligible for the Rebate are as follows (this list is not exhaustive):
Where the liable council tax payer ceased to or did not occupy the property as their sole/main residence on 1 April 2022
Where the property is exempt from Council Tax (other than under exemptions N, S, U and W, as detailed above). For example:
the property is unoccupied because the liable council tax payer is resident elsewhere receiving care;
the property is unoccupied because the liable council tax payer is in prison;
the property is unoccupied because the liable council tax payer is deceased.
For further information about exemptions from Council Tax please visit our exempt properties page.
Council Tax payers of properties that are unoccupied, such as:
properties that are empty unoccupied and unfurnished;
properties that are undergoing major repairs and/or structural alterations; and
properties that have been continuously unoccupied and unfurnished for at least 6 months (long term empty)
Council Tax payers of properties designated as a Second Home (Class A or B)
Council Tax payers that are an incorporate body e.g. limited company, housing association, trust, precepting authority (this list is not exhaustive)
A one-off payment of £150 will be made to the liable council tax payer (or occupant where the property is exempt) where they occupy a property which meets all of the following criteria on 1 April 2022:
Occupants of new properties added to the Valuation List at a later date but with an effective date of 1 April 2022 or before should qualify, providing the above criteria are met.
As at 1 April 2022, the property must be classed as the liable council tax payer’s sole or main residence. If a liable council tax payer has more than one property at which they reside, the Council will have to decide which address is their main residence.
Council Tax payers who are not eligible for the payment
Council Tax payers of properties that are ineligible for the Rebate are as follows (this list is not exhaustive):
For further information about exemptions from Council Tax please visit our exempt properties page.