Council Tax
The element of Council Tax that Erewash Borough Council collects as a ‘Billing’ Authority on behalf of Derbyshire County Council, Derbyshire Police and Crime Commissioner, Derbyshire Fire and Rescue Authority and Parish Councils can be found at Derbyshire.gov.uk Derbyshire.-pcc.gov.uk and derbys-fire.gov.uk
Erewash Borough Council's share of the Council Tax is 10.2% but we are responsible for collecting in the money on behalf of the other organisations.
Council Tax Valuation Bands
Council Tax is charged on most properties and there is one band for each property, whether it is a house, bungalow, flat or caravan. Each property was put into one of eight bands based on the amount the property would have sold for on 1 April 1991.
Who pays Council Tax?
The person responsible for paying Council Tax will be the person who ranks highest on the following list:
- Resident who owns the freehold of the property.
- Resident who is the leaseholder.
- Resident and is a statutory or secure tenant.
- Resident and has a contract to live in the property.
- Resident who lives in the property.
- The owner of the property.
The person who owns a property will be responsible for Council Tax in the following circumstances; care/nursing homes, religious communities/ministers, houses in multiple occupation, asylum seekers and domestic servants.
Council Tax Support
The council operates a Council Tax Support Scheme to help those on a low income to reduce the amount they pay towards their Council Tax. In 2023/24 for any Council Tax payer in receipt of Council Tax Support you will get up to a further £35 towards any outstanding Council Tax whilst funds allow from the Governments Council Tax Support Fund. We may also consider making a council tax discretionary payment, this is for those in receipt of council tax support who are experiencing hardship and have a shortfall between their council tax support and council tax.
We also have the power to grant Local Discretionary Relief on a case by case basis. If you are a Derbyshire care leaver under the age of 25 and paying council tax, we may be able to reduce the amount you pay.
Appeals to the Valuation Tribunal
In disputes regarding liability for Council Tax you have the right to appeal to the Valuation Tribunal. You must firstly send written details of your grounds for appeal to the council who must respond within two months. If you are not satisfied with the response you must submit your appeal to the Valuation Tribunal within two months of the council’s decision being sent to you. If the council fails to respond you must appeal to the Valuation Tribunal within four months of your original appeal to the council.
Have you told us about your changes?
It is your responsibility to tell us straight away about any changes which affect:
- Any Council Tax discount or exemption you may be receiving.
- Your Council Tax Reduction.
- This could include changes in your income or capital or that of others in your household, moving home or someone moving into or out of your household.
- You can report your changes online.
- If you do not tell us about the above changes within 21 days, depending on the circumstances, you may be fined £70.
Appeals against the Band
If your enquiry is about the Council Tax Band given to your property, you need to contact the Valuation Office Agency at gov.uk/voa/contact
Exempt Properties
Some dwellings are exempt from Council Tax.
The classes of exemption are summarised below:
Class B - Unoccupied and owned by a registered charity (up to six months)
Class D – Left unoccupied by a prisoner
Class E – Left unoccupied as liable person permanently in care home/nursing home/hospital
Class F - Unoccupied following the death of the taxpayer (up to six months after probate granted)
Class G - Occupation is prohibited by law
Class H - Unoccupied and awaiting occupation by a minister of religion
Class I - Unoccupied as moved to receive personal care
Class J - Unoccupied as moved to provide care
Class K – Left unoccupied by student
Class L - Repossessed by the mortgagee
Class M - Student hall of residence
Class N - Occupied by students or school leavers
Class O - Armed Forces accommodation such as barracks
Class P - Occupied by members of visiting forces
Class Q – Left unoccupied as bankrupt
Class R - Unoccupied caravan pitches and boat moorings
Class S - Occupied solely by persons under 18
Class T - Unoccupied annexes, part of a single property, and may not be let separately without a breach of planning consent
Class U - Occupied solely by person(s) who are severely mentally impaired
Class V - Properties where at least one person is a diplomat
Class W – Annexes and similar accommodation occupied by an elderly or disabled relative
Discounts
The full Council Tax bill assumes that there are two adults living in a property but there are reductions, including:
- A 25% discount can be granted if only one adult resides in a property.
- If you, or another resident, need a room, an extra bathroom or kitchen or use a wheelchair in your property because of a disability.
- We will not count the following people when we are looking at the number of adults living in a property:
- Full time students, student nurses, apprentices, people on youth training schemes and 18 and 19 year-olds at school (or have just left).
- Patients who live permanently in hospital, in care homes, in hostels for the homeless or night shelters.
- Severely mentally impaired persons who are in receipt of certain qualifying state benefits.
- Carers on low pay and carers for someone with a disability, who is not their husband, wife, partner, or child under 18.
- Members of visiting forces and members of religious communities (including monks and nuns).
- People in prison (except for those in prison for not paying their Council Tax or a fine).
- Extended families who occupy an annex.
- Full Council Tax is charged on second homes (furnished properties where no one lives or the owner lives elsewhere).
- A discount of 100% is allowed for three months from the date a property becomes substantially unfurnished and unoccupied.
- A charge of 100% Council Tax is payable after three months, including properties undergoing or requiring major or structural repair.
- With effect from 1st April 2023, properties that have been vacant for more than 2 years are charged an additional premium of 100% (200% charge), more than 5 years 200% (300% charge) and over 10 years 300% (400% charge).
- An additional empty property levy cannot be charge if the dwelling is the sole or main residence of a member of the armed forces, who is absent from the property as a result of such service, or an annex deemed unoccupied because it is being treated by the occupier of the main dwelling as part of that main dwelling.
- Between 2013/14 and 2022/23 an additional premium of 50% was charged for all dwellings that had been vacant for more than 2 years i.e. 150% charge.
- Job Related Dwellings will receive a 50% discount, for example, where a Council Tax payer has two homes, one of which is a job-related dwelling, as defined in the regulations.
- Occupied/furnished periods of less than 42 days are disregarded when considering a discount for a vacant dwelling.
My Erewash – online services
The council is now offering easy to use online services for Council Tax and Business Rates. You can access the details of your accounts, notify us of changes and apply for discounts/exemptions, refunds and set up a Direct Debit using My Erewash.
Payment
Payment must be made as shown on your bill. You can ask the council to change the pattern of payments and you should use the My Erewash online service if you have difficulty paying your bill or have any other enquiry.
Your payment method is shown on your bill and alternative methods of payment are shown on the back of the bill.
How do I change to direct debit
Direct Debit is the most efficient and trouble free way to pay, giving added peace of mind by ensuring:
- Payments are always made on time.
- You have the choice of 3 payment dates of the 1st, 15th or 25th of the month.
- Once set up all the work is done by the council.
- You are protected by the Direct Debit Guarantee in the unlikely event that a mistake is made on your account.
- Your own bank will immediately make good the error and deal with the council if necessary.