Shropshire Council

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Discounts

Please note that this information is intended as a guide only, and all discounts are subject to qualifying criteria and verification.

Single person discount

The full council tax bill assumes there are two adults living in a dwelling. If only one adult lives in a dwelling (as their main home), the council tax bill will be reduced by 25%. This is more commonly known as a single person discount.

To apply for single person discount, the council tax bill for the property must be in your name - you can use the link below to tell us if you have moved. To be awarded a single person discount you must give us details of who is no longer resident at that address, why they have moved and where they are now living, if relevant. If you do not provide all of the necessary information we may refuse your application.

You can apply no more than 30 days before you become the sole resident, and up to 90 days after. You can apply online using the green button below, or by emailing or calling us.

You can apply online on our Citizen Access portal. Click on the green button below, to find out more about the portal and how to access it.

Find out more and apply »

Alternatively you can apply by email or phone using the contact details at the bottom of the page.

Cancel your single person's discount

If you receive single person's discount and no longer live alone, you can cancel it online. You will need your council tax account number, the name(s) of the other resident(s) and the dates they moved in.

If you've received a single person discount review form and have not yet responded, you can confirm your current details by completing the single person occupancy declaration form. You can access this by clicking on the green button below.

Sole adult resident declaration »

To access your form it will be easier if you use your council tax account reference number contained on the review form that was sent to you.

Alternatively, you can complete and sign the form, returning it as an email attachment via email to council.tax@shropshire.gov.uk or via post to:

Shropshire Council, Revenues and Benefits, PO Box 4749, Shrewsbury, SY1 9GH

Second homes

A second home is a furnished property that is no-one’s main residence.

Please be advised that we don't offer any discount for second homes, and they attract full council tax with the following exceptions:

  • Any dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat.
  • Where the property is classed as a job-related dwelling

The job-related protection may only be applied if:

  • Council tax is payable on both dwellings (this could still include armed forces accommodation where the person who resides there would be liable if the property wasn't exempt, and property occupied by ministers of religion).
  • The taxpayer's employer provides the property for the better performance of the employee’s duties, or for security reasons.
  • The taxpayer is a working director of the company providing the job-related dwelling.
  • The taxpayer is required under contract to live in the property.

Unoccupied and unfurnished dwelling

With effect from 1 April 2018 empty property discounts changed.

From 1 April 2018, from the point a property becomes both unoccupied and substantially unfurnished, 100% discount will apply for one month only, followed by full council tax thereafter (until the council tax premium applies). 

Where a property has been both unoccupied and unfurnished for two years or more, we'll continue to levy the council tax premium of 50% (effectively this means that properties that have been unoccupied and unfurnished for two years or more will be subject to 150% council tax).

Please note this is irrespective of a change in ownership.

Under council tax regulations two classes of dwelling are exempt from paying the council tax premium. They are:

  • A dwelling which would otherwise be the sole or main residence of a member of the armed forces, who is absent from the property as a result of such service
  • A dwelling which forms part of a single property that's being treated by a resident of that property as part of the main dwelling

Prior to 1 April 2018, empty property discounts were as detailed below:

Since 1 April 2013 local authorities have been able to vary the amount of discount in respect of properties that are both unoccupied and substantially unfurnished to any amount between zero and 100%.

With effect from 1 April 2014 we resolved to apply a one month exemption, followed by a 25% discount for a period of five months to properties that become both unoccupied and substantially unfurnished. Different charging policies were applied in respect of unoccupied and unfurnished properties prior to 1 April 2014.

However, at the council meeting on 14 December 2017, we resolved to retain the one month exemption for this class of property but remove completely the 25% discount afterwards. This means that from 1 April 2018, where properties are both unoccupied and substantially unfurnished and where the initial one month exemption has expired, full council tax will be payable (until such time the council tax premium applies).

Annexes

Some properties which are occupied by one household might appear to be single properties.  However, they're allocated more than one council tax band. This is because they're made up of more than one self-contained unit, and each self-contained unit must have a separate band. The smaller unit is often referred to as an annex.

With effect from 1 April 2014 a 50% discount can be awarded in respect of annexes where:

  • The annex is occupied by people related to the person liable to pay the council tax on the main dwelling.
  • People who are living in dwellings with annexes which are unoccupied are using the annex as part of their main residence.

Major repairs / structural alterations

With effect from 1 April 2018 this discount is no longer available and instead full council tax is payable (until the council tax premium applies).

Where a property has been both unoccupied and unfurnished for two years or more, we'll continue to levy the council tax premium of 50% (effectively this means that properties that have been unoccupied and unfurnished for two years or more will be subject to 150% council tax).

Please note this is irrespective of a change in ownership.

Under council tax regulations two classes of dwelling are exempt from paying the council tax premium. They are:

  • A dwelling which would otherwise be the sole or main residence of a member of the armed forces, who is absent from the property as a result of such service
  • A dwelling which forms part of a single property that's being treated by a resident of that property as part of the main dwelling

Prior to 1 April 2018, the discount available was as detailed below:

Since 1 April 2013 there's been a discount of 50% (time limited for a maximum period of 12 months or until the council tax premium applies, whichever is the sooner) for properties that are unoccupied, substantially unfurnished and meet any of the following criteria:

  1. It requires or is undergoing major repair work to render it habitable, or
  2. It's undergoing structural alterations, or
  3. It has undergone major repair works or structural alteration to render it habitable (and less than six months has elapsed since the date on which the work was substantially completed) and the property has continuously remained unoccupied and unfurnished since that date

However, at the council meeting on 14 December 2017, we resolved to remove completely the 50% discount for this class of property. This means that where properties are unoccupied, substantially unfurnished and meet any of the criteria outlined above full council tax will be payable from 1 April 2018 (until the council tax premium applies).

Section 13A discount

Section 13A of the Local Government Finance Act 1992 provides billing authorities with the discretion to award a council tax discount outside of the statutory discounts and exemptions.

The power can be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced.

For information about our process for considering requests for section 13A discretionary discounts, and an application form and supporting documents, please download the form and related documents to the right of this page.

Care leavers leaving local authority care discount

Section 13A of the Local Government Finance Act 1992 provides billing authorities with the discretion to award a council tax discount outside of the statutory discounts and exemptions. The power can be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced.

We've identified young people leaving the care of Shropshire Council as a vulnerable group.  As a result we've decided to exercise its discretion and award a council tax discount to care leavers with effect from 1 April 2018 in the following circumstances.

Definition

A care leaver, for the purposes of this policy, is a young person aged 18 – 25 who was formerly a child in the care of Shropshire Council and then became a ‘care leaver’ as defined by The Children (Leaving Care) Act 2000, and is liable for council tax on a dwelling within the Shropshire Council area. This means it will include young people who were in our care by voluntary agreement or because of a court order.

Award criteria

  1. Care leavers who are solely liable to pay council tax will be awarded 100% relief on the amount of council tax they are liable to pay after all statutory discounts and exemptions have been applied.
  2. Where a care leaver is jointly liable a proportionate award will be made according to their individual circumstances, eg if there's one other occupier then 50% discount is applied.
  3. Where a care leaver is not liable for council tax no discount will be awarded.
  4. Where a property is occupied only by care leavers, 100% discretionary discount will be applied.
  5. No reduction will be made for care leavers of other authorities living within the Shropshire Council boundary. 
  6. Where a care leaver is entitled to council tax exemption in accordance with the Council Tax (Exempt Dwellings) Order 1992 (as amended) then they will receive that exemption
  7. A qualifying care leaver will qualify for the discount up until their 25th birthday.
  8. The care leaver discount will be awarded after the award of other statutory council tax discounts other than council tax support.

Application process

All applications for care leaver discount must be submitted to the Council Tax Team by the Leaving Care Team, not the care leaver, in order to apply for the discount. If you believe that you might qualify for this discount please contact the Leaving Care Team at:

Email: leavingcare16plus@shropshire.gov.uk

Telephone: 01743 254590

Address:

The Vicarage
Shirehall
Abbey Foregate
Shrewsbury
SY2 6ND