Council Tax

Council Tax is set by a Local Authority to help pay for local services. It has both property and personal elements. The amount payable each year is based on the market value of a dwelling as at 1 April 1991. 

Each Council receives money from the Government in the form of a Grant. This helps cover the cost of local services. The money received from the Government is not enough to cover the whole cost of Council services. The balance is funded from the Council Tax.

The money collected by the Council of the Isles of Scilly also helps with those services provided by the Devon and Cornwall Police Crime Commissioner.

For more information on the services provided and how your Council Tax is used please refer to the attached annual Council Tax leaflet.

For more information regarding the services of the Devon and Cornwall Police Crime Commissioner, please contact the Devon and Cornwall Police on  01392 268 333 or email: PolAuth@devonandcornwall.pnn.police.ukIf you have questions you can get in contact with us at the following details:

Email: revenues@scilly.gov.uk

Phone: 01720 424000

Town Hall
St Mary's
Isles of Scilly
TR21 0LW

 

Council Tax Information for 2016/17

The Council collects council tax on behalf of the authority, the Environment Agency, the Inshore Fisheries and Conservation Authority (IFCA), and a supplementary amount for the police.

Information on monies collected by the Council can be found in the annual Council Tax Explanatory Notes.

Information on the monies collected by the police can be found here.

Links to the Information on the funds collected on behalf of other bodies can be found on the right-hand side of this web page.

 

Bands and Charges

All domestic properties are valued for Council Tax purposes by the District Valuer and Valuation Officer, who is a member of the Inland Revenue. This person has a statutory duty to place every dwelling into one of 8 valuation ‘bands’, which are set out below:

Valuation
Band

Range of values

Tax
Proportion

Council
2016/17
£

Police and
Crime Commissioner
2016/17
£

Total Payable
2016/17
£

A

Up to and inc £40,000

6/9

742.87

115.22

858.09

B

£40,001 - £52,000

7/9

866.68

134.44

1,001.12

C

£52,001 - £68,000

8/9

990.49

153.64

1,144.13

D

£68,001 - £88,000

9/9

1,114.30

172.84

1,287.14

E

£88,001 - £120,000

11/9

1,361.92

211.25

1,573.17

F

£120,001 - £160,000

13/9

1,609.55

249.67

1,859.22

G

£160,001 - £320,000

15/9

1,857.17

288.07

2,145.24

H

More than £320,000

18/9

2,228.60

345.68

2,574.28

 

Discounts

The council tax bill comprises of a property element and a personal element. The property element depends upon the valuation band allocated to the dwelling (see the table above). The personal element depends on the number of adults residing in the property.

The basic bill assumes that there are two adults residing in a dwelling. If only one adult lives in a dwelling (as their main home), the Council Tax bill is reduced by 25%. This is called a Single Person Discount.

People in the following groups are disregarded or “not counted”, when determining the number of adults resident in a dwelling:

  • Full-time students, student nurses, apprentices and Youth Training trainees.

  • Patients resident in hospital or 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.

  • Caring for someone with a disability apart from his or her spouse.

  • Members of International headquarters and defence organisations.

  • Members of religious communities.

  • Persons in detention.

  • People over 18 for whom Child Benefit is payable.

  • Members of visiting forces.

  • Students’ spouses who are not British citizens.

If a dwelling is no one’s main home the bill may be reduced or increased as follows:

Indicator Description Discount
J Job Related Dwellings: If an employee is provided with a dwelling by his/her employer and is required to live in that dwelling for the proper performance of their duties, that property may be regarded as a second home providing that the occupiers of the Job Related Dwelling have their sole or main residence elsewhere 50%
R Caravans / Houseboats 50%

 

Housing and Council Tax Support

Housing Benefit and Council Tax Support are income-related Social Security Benefits calculated and paid by the Council. This means the amount of benefit payable depends on the individual’s financial and personal circumstances. The schemes are designed to help people on low incomes pay their rent and council tax. For more information about benefits please contact us.

 

Exempt Dwellings

Any dwelling which falls within one of the following classes, will be exempt from council tax liability.

A: unoccupied, substantially unfurnished and either uninhabitable or undergoing major repairs. 50% discount for the first six months.  Normal rates apply between 6-24 months and then a 50% premium after 24 months.

B: dwellings owned by charities which have been unoccupied for less than 6 months since the last occupation date

C: unoccupied and substantially unfurnished properties. 50% discount for up to six months. Normal rates between 6-24 months and then a 50% premium after 24 months.

D: dwellings left empty by someone who has gone into prison

E: dwellings left empty by patients in hospitals or care homes

F: dwellings left empty by deceased persons where no probate or letters of administration have been granted or less than 6 months has elapsed since the day on which such a grant was made

G: unoccupied dwellings where occupation is prohibited by law

H: unoccupied dwellings held for the purpose of being available for occupation by a Minister of Religion

I: unoccupied dwellings which were previously the main residence of a person who is resident elsewhere for the purpose of receiving personal care

J: unoccupied dwellings previously the main residence of a person who resides elsewhere for the purpose of providing personal care

K: unoccupied dwellings previously occupied by students

L: unoccupied dwellings where a mortgagee is in possession under the mortgage

M: Halls of Residence

N: dwellings occupied solely by students

O: dwellings owned by the Secretary of State for Defence for the purposes of armed forces accommodation

P: dwellings occupied by members of Visiting Forces

Q: unoccupied dwellings in relation to which a trustee in bankruptcy would otherwise be liable

R: pitch or mooring not occupied by a caravan or boat

S: dwelling occupied only by person(s) under 18 years of age

T: unoccupied annex which can not be let separately

U: dwelling occupied only by the severely mentally impaired

V: dwelling occupied by a Diplomat

W: Granny Annexes - Self contained property forming part of another dwelling and occupied by an elderly or disabled relative of the occupier in the adjoining dwelling

 

Liability to Pay

Normally Council Tax will be payable by the resident, where the property is occupied as a sole or main residence. However, where a chargeable dwelling is no one’s sole or main residence, (e.g. second homes), liability falls on the owner of the dwelling. In addition, regulations prescribe specific categories of property where liability falls on the owner. These are:

CLASS A  Care homes, independent hospital, residential accommodation and some hostels
CLASS B  Dwellings of religious communities
CLASS C  Dwellings in Multiple Occupation (e.g. Bed-sits)
CLASS D  Dwellings occasionally occupied by an employer whose staff are resident as domestic service employees
CLASS E  Residences of ministers of religion

 

People with Disabilities

If you, or someone who lives with you, need a room, or an extra bathroom or kitchen, or extra space in your property to meet special needs arising from a disability, you may be entitled to a reduced Council Tax bill.

 

Appeals

The grounds for appeal regarding the band assigned to the property are restricted to the following cases:

  • where you start or stop using part of your dwelling to carry out a business or the balance between domestic and business use changes;
  • where a listing officer has altered a list without a proposal having been made by a taxpayer;
  • where you have recently become the taxpayer in respect of the dwelling. (Your appeal must be made within 6 months of you becoming the taxpayer);
  • where you believe that the banding should be changed because building, engineering or other work has been carried out on the dwelling, or there has been a change in the physical state of the local area.

You may also appeal if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because your property is exempt, or that the Council has made a mistake in calculating your bill. If you wish to appeal on these grounds you must first notify the Council in writing so that we have the opportunity to reconsider the case.

Making an appeal does not allow you to withhold payment of your Council Tax.

If your appeal is successful you will be entitled to a refund of any overpaid tax. Further details of the appeal procedures may be obtained from the Council of the Isles of Scilly.

 

Valuation Office

If you require clarification of the value of your premises or property for Council Tax purposes or would like to appeal against the valuation please contact the Valuation Office. Their contact details are:

Telephone number for public enquiries is 03000 501501

Email for Council Tax: ctwest@voa.gsi.gov.uk

Postal address for Council Tax:

Charlotte Corkish MRICS CMgr MCMI
Listing Officer
Council Tax West
Valuation Office Agency
Overline House
Blechynden Terrace
Southampton
SO15 1GW

Valuation Office website: www.voa.gov.uk