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Council Tax

While you are waiting to see if your application for a reduction or exemption has been successful please continue to pay the instalments shown on your original bill until your account is updated and the new bill arrives.

Some dwellings are exempt from Council Tax. These are the classes of exempt dwellings.

Please note: you will need to print out and complete the following discount forms by hand.


A. pdf Uninhabitable property and empty property undergoing structural alteration or repairs (259 KB) . Please note that from 1st April 2013, the government has abolished this exemption. We are replacing this with a discount of 100%. This discount will apply for a maximum period of 12 months (as long as the property remains empty and unfurnished).  After 12 months a 100% charge applies.


B. Unoccupied property owned by a charity, for a period of up to six months since last occupied.  After six months a 100% charge applies.


C. Please note that from 1st April 2013, the government has replaced this exemption with a discount. This will be awarded as a local discount.


D. pdf Unoccupied property because the person who would otherwise occupy the property is in prison (241 KB) .


E. pdf Unoccupied property because the person who would otherwise occupy the property is permanently resident in hospital or a nursing home (164 KB) .


F. Unoccupied property where probate or letters of administration have not yet been granted, and for a period of up to six months after the date such grant is made.  A 100% charge will then apply.


G. pdf Empty property whose occupation is prohibited by law (161 KB) .  This may include properties where a planning restriction on occupation applies.


H. Unoccupied property held available for use of ministers of religion from which to carry out their duties.


I. pdf Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to receive care (168 KB) .


J. pdf Unoccupied because the person subject to the tax has their sole or main residence elsewhere in order to provide care. (166 KB)


K. Unoccupied, where the person subject to the tax is a student and has been since he/she last occupied the property.


L. Property that has been repossessed under a mortgage.


M. Student halls of residence.


N. pdf Premises where ALL the residents are students. (165 KB)


O. Property owned by the Ministry of Defence and held available for occupation by serving personnel.


P. Property occupied by members of visiting forces or certain international organisations.


Q. Property left empty by a bankrupt.


R. Unused caravan pitch or boat mooring.


S. pdf Property occupied only by people under 18 years of age. (218 KB)


T. pdf Unoccupied ancillary accommodation (148 KB)  (e.g. annexes) which may not be let separately without being in breach of planning regulations.


U. pdf Property occupied only by people who are severely mentally impaired (236 KB) pdf . (162 KB)


V. Property occupied by a foreign diplomat or a member of an international organisation headquartered in the U.K.


W. pdf Any part of a property e.g. an annex, which is occupied by a dependant relative (217 KB)  of the family in the other part of the building where the relative is either over 65, severely mentally impaired, or substantially and permanently disabled.

 

This list is a summary for guidance only. If you believe your property may qualify contact us.

Family annexes

From 1 April 2014, a new Council Tax discount of 50% is being introduced for family annexes.

If you currently have an annexe which is lived in by a family member you can receive a 50% Council Tax discount on the annexe from 1 April 2014.

The new discount is not based on occupation or furniture but on use of the annexe by the resident of the main building or occupation by a family member. If a non family member occupies an annexe the discount will not apply.

pdf Application form for council tax annexe discount (230 KB)

Do you need help to pay your Council Tax bill or rent?

If you are liable to pay Council Tax or pay Rent you may apply for benefit.  

Your benefit will be calculated based on the following:

  • Your capital, including any savings
  • Your income
  • The amount of Council Tax or rent you pay
  • Your family circumstances

Even if your income is high if you share a house with other adults (except for a partner) who have low incomes, you may be able to claim Council Tax Second Adult Rebate.

Many people lose benefit because they delay making a claim. Benefit can not normally be backdated, so don't delay - complete an application form today.

 

 

If you, or someone who lives with you, need a room, an extra bathroom or kitchen, or extra space in your property because you use a wheelchair indoors, you may be entitled to a pdf reduced Council Tax bill (166 KB) .  For more information contact us.  

(Financial and technical assistance is available to assist in adapting homes to meet the needs of disabled children and adults.  For more information see our Disabled Facilities Grants page.)

If your home has any special fixtures which have been added for a disabled resident which reduce the home's value and you do not think they have been taken into account in the valuation band to which your home has been assigned you should contact the Listing Officer (see Appeals).

More information about disabilities can be found on the Worcestershire County Council website.

You may also be entitled to travel concessions.  Check and see.

Difficulty paying your Council Tax

You can apply online for Council Tax Support. You can also spread your payments until March next year. 

Please contact our Revenues and Benefits team for more information by emailing This email address is being protected from spambots. You need JavaScript enabled to view it. or call us on 0300 456 0560.

If you already receive Council Tax Support it is important to report any changes in your circumstances to us as soon as possible. This can be done by emailing This email address is being protected from spambots. You need JavaScript enabled to view it..

Discounts

While you are waiting to see if your application for a reduction or exemption has been successful please continue to pay the instalments shown on your original bill until your account is updated and the new bill arrives.

  1. The full Council Tax bill assumes that 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 a quarter (25%). If you are the only adult aged 18 or over living in your property and are receiving the 25% single-person discount and you share your home with a Ukrainian refugee(s) you will continue to receive a 25% discount. The refugee(s) will be disregarded for Council Tax purposes.
  2. If a dwelling is no-ones main home, from 1 April 2013 there will be no reduction in the liability, which means that the liability for these scenarios will be 100%. This applies to unoccupied furnished dwellings and furnished pdf second homes (219 KB) .
  3. Changes to the charge applied to Second Homes from 1 April 2025 - Under the Levelling Up and Regeneration Act 2023, councils were given the discretion to charge additional council tax of up to 100% on furnished / second homes not used as a sole or main residence. With effect from 1 April 2025, Worcester City Council's elected members have voted to use discretionary powers granted under Section 11C and 11D of the Local Government Finance Act 1992 to charge an additional 100% Council Tax premium on second homes, furnished properties which are no one’s sole or main residence, subject to legislation. This means that the charge will increase to 200%. The government intends to introduce exceptions from the second home premium. The government has introduced exceptions for the second home premium - Please read the guidance. Please contact us if you wish to claim an exception on your long-term empty home or second home.

    If your property falls into one of the following categories below, you may not have to pay the second home premium which will be applied from 1 April 2025. 

    Please contact us at This email address is being protected from spambots. You need JavaScript enabled to view it. quoting your council tax account number, the class you wish to apply for, providing as much information as possible to support your application.  

    Exception Class

    What premium it applies to

    The circumstances

    Class E

    Long term empty homes and furnished second homes

    Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.

    Class F

    Long term empty homes and furnished second homes

    Annexes forming part of, or being treated as part of, the main dwelling.

    Class G

    Long term empty homes and furnished second homes

    Dwellings being actively marketed for sale (12-month limit).

    Class H

    Long term empty homes and furnished second homes

    Dwellings being actively marketed for let (12 months limit).

    Class I

    Long term empty homes and furnished second homes

    Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration).

    Class J

    Furnished second homes only

    Job-related dwellings.

    Class K

    Furnished second homes only

    Occupied caravan pitches and boat moorings.

    Class L

    Furnished second homes only

    Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously.

  4. A property that has been empty for a period of up to six months since the last occupation date (as long as it remains empty and unfurnished) can receive a discount of 50% for up to two months, after which a 100% charge applies.  pdf Apply for an unoccupied and substantially unfurnished discount (227 KB) . Please note that from 1 April 2026 a 100% premium will be applied to properties that have been empty for over 12 months.

  5. Newly built properties that are unoccupied and unfurnished will receive a 100% discount for 3 months, after which a 100% charge applies.

  6. From 1 April 2013, unoccupied and unfurnished properties in need of or undergoing major repair work to render them habitable or undergoing structural alteration can now claim a 100% discount for a maximum period of 12 months, instead of an exemption. After 12 months a 100% charge applies.
    Apply for a dwelling requiring or undergoing major repairs or undergoing structural alteration discount

  7. Some people are not included when counting the number of adult residents in a dwelling, providing they meet the following criteria.

Job-related Second Home Discount

If you are required to live elsewhere due to an employment contract you may be eligible for a discount.

If you live in and pay Council Tax for a property which your employer requires you to occupy, and you are liable for Council Tax on a second furnished property, you may qualify for a discount of 50%.

Who can qualify for this discount?

The job-related second home discount will apply to either;

  • The job-related dwelling if it is the second home of you or your spouse/ civil partner i.e. not their main residence, or
  • To another dwelling if the job-related dwelling is your main residence or your spouse/ civil partner and you have another dwelling that is therefore a second home.

One of the properties must fall into Class A, B or C shown below:

A: The property is provided to you, or to your spouse/civil partner, because of your employment and it is necessary for the proper performance of duties (as stated in your employment contract) i.e. tied accommodation.

B: The property is occupied as a residence from which you, or your spouse/civil partner, perform the duties of a Minister of any religious denomination.

C: You are in the armed forces and have your main residence in the UK in Ministry of Defence accommodation which is exempt from Council Tax under Class O.

This discount is not applicable:

  • If you have a second property in the locality of your place of work but you do not perform the duties of your employment from that address. There must be a direct link between your work and the property, such as caretaker, landlord of the pub, schoolmaster
  • unless both your addresses are in England, Wales or Scotland 
  • If you are not the liable person for council tax at both properties (unless the property is provided by the Ministry of Defence or for a minister of religion to perform his duties)
  • If you are a director or a partner in the company providing the accommodation (unless you are a full-time working director/partner or the company is non-profit making or charitable)

How do I apply for Council Tax Second Home Discount?

pdf Council Tax Second Home Discount application form (219 KB)

If you think you may be entitled to a discount, and this is not shown on your bill you should contact us.  If your bill shows that an exemption or discount has been allowed and your circumstances have changed please let us know straight away.

If you don't you could be liable to pay a penalty of £70. If you continue to fail to provide the correct information you may be liable to pay a further penalty of £200.

If you would like to apply for a discount on your Council Tax bill please complete a Discount Application Form.

Long-term empty premium

From 1 April 2013, all properties (apart from some unoccupied annexes or job-related Ministry of Defence accommodation) that had been unoccupied and unfurnished for more than 2 years were liable to pay 150% council tax. The 2 years can have started before 1 April 2013. If on 1 April 2013, the property had not been empty and unfurnished for 2 years, the charge was 100% until the 2 years expired, when it became a charge of 150%.

Following changes to legislation during 2018 the premium increased to 100% from 1 April 2019. This means that you are now liable to pay 200% from this date if your property has been empty & unfurnished for 2 years or more as of 1 April 2019.

From 1 April 2021, If a property has been unoccupied and unfurnished for 5 years or more then a 300% charge will apply. If your property remains unoccupied and unfurnished for 10 years or more, then the premium will increase again and a 400% charge will apply.

From 1 April 2026 a 100% premium will be applied to properties that have been empty for over 12 months.

When deciding whether the premium should apply, we may take into consideration the reasons why properties are unoccupied and unfurnished, including whether they are available for sale or rent.

Please contact us at This email address is being protected from spambots. You need JavaScript enabled to view it. if you wish to discuss this further.

Help us go paper free! If you contact us by email or provide us with an email address, all future correspondence from this department will be sent to you by email.

Moving in

If you are moving to Worcester for the first time or have previously lived in the area but have not paid Council Tax to us before please complete the Moving In form.

If you are a landlord and wish to tell us about a change of tenants in your property please use this form.

Moving within south Worcestershire

If you currently pay Council Tax to Malvern Hills, Worcester City or Wychavon (or have done so in the past) and are moving to another address within Malvern Hills, Worcester City or Wychavon where you will be liable for the Council Tax please complete the Moving within the area form.

If you are a landlord and wish to tell us about a change of tenants in your property please use this form.

Moving out

If you are moving out of the Malvern Hills, Worcester City or Wychavon area or will not be liable for Council Tax at your new address please complete the Moving out form. If you currently pay your council tax by direct debit we recommend you contact your bank and cancel the direct debit immediately.

If you are a landlord and wish to tell us about a change of tenants in your property please use this form.

With effect from 1 April 2023, if you are paying your Council Tax by direct debit and move out of the area or your account is closed, any credit on the account, once the amendment has been made, will be refunded to the bank account being used to make your payments from.

We will only refund a credit if there is no outstanding Council Tax due on any other accounts in your name.

Other changes

If there are other changes such as an adult leaving or joining your household then please complete the Change of Circumstances form to tell us.

Electoral Register

In addition, you'll also need to contact Electoral Services to update the electoral register. To amend your electoral registration details please see contact/registration details below.

  • Electoral Register Helpline:  01905 722530
  • Electoral Services Email: This email address is being protected from spambots. You need JavaScript enabled to view it. or
  • Electoral Register online at: www.gov.uk/register-to-vote

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