Download the Council of the Isles of Scilly Council Tax leaflet - 2024/25
Council Tax is set by your local authority in order to meet their budget requirements. The money collect by the Council of the Isles of Scilly helps to fund the services it provides together with the Devon and Cornwall Police and Crime Commissioner.
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 rest is funded by Council Tax.
For more information on the services provided and how your Council Tax is used please refer to council tax financial details available on this page.
For more information regarding the services of the Devon and Cornwall Police Crime Commissioner, please visit their website at www.devonandcornwall-pcc.gov.uk/information-hub/key-documents/.
If you have questions you can get in contact with us by calling 0300 1234 105 (option 1) or by emailing revenues@scilly.gov.uk or by writing to us at PO Box 676, Truro, TR1 9EQ.
Council Tax bands
Your home will be in one of eight valuation bands A-H. The valuation bands were set in 1991 and they reflect what a property would have sold for on the open market on 1 April 1991.
|
Band |
Property Valuation (1 April 1991) |
|
A |
Up to and including £40,000 |
|
B |
£40,001 - £52,000 |
|
C |
£52,001 - £68,000 |
|
D |
£68,001 - £88,000 |
|
E |
£88,001 - £120,000 |
|
F |
£120,001 - £160,000 |
|
G |
£160,001 -£320,000 |
|
H |
More than £320,000 |
Finding out more about your Council Tax band
The Valuation Office Agency maintains the Council Tax Valuation List. This includes placing new properties within a Council Tax band and changing bands for properties when necessary. To understand why your property is in a certain band, please go to the GOV.UK website and search ‘How domestic properties are assessed for Council Tax bands.’
How to pay your Council Tax
There are a number of ways you can pay your Council Tax.
If you miss your Council Tax payments
We want to support you and recognise that at times, it can be difficult for you to pay your bills.
As Council Tax arrears is a priority debt, you’ll need to make your payments in full on or before the dates listed on the front of bill. Your payment plan could be withdrawn if we don’t receive your payments, and you could be asked to pay the whole year’s Council Tax instead. If you still don’t pay, legal action may be taken to collect what you owe. If you’re struggling to pay your Council Tax or you’re behind with your payment plan, it’s important that you contact us straight away on 0300 1234 105 (option 1) or email us at revenues@scilly.gov.uk.
If you're having financial difficulties the following organisations can help you:
Always seek this sort of free independent advice before you pay for a commercial service.
Council Tax Exemptions
There are different categories of people and properties that are exempt from Council Tax. If you think you may qualify for an exemption call us on 0300 1234 105 (option 1) or email revenues@scilly.gov.uk.
|
Class |
Description |
|
B |
Unoccupied properties owned by charities - A property owned by a charity is exempt from Council Tax if it is unoccupied and has been so for a period of less than six months and was last occupied for the purposes of the charity. |
|
D |
People detained or in prison - You are exempt from Council Tax if your property is empty because you are, detained in prison, or hospital by order of a court, detained prior to deportation or detained under the Mental Health Act 1983. |
|
E |
People that have moved into a care home or hospital - You are exempt from Council Tax if your property is empty because you have moved into a residential care home, nursing home, hospital or hostel in which you are receiving care or treatment and is now your main residence. |
|
F |
Death of a sole resident and probate – An unoccupied property is exempt from Council Tax following the death of the sole resident and the Council Tax liability falls to the personal representative of the deceased. The exemption continues for as long as the property remains unoccupied and until probate is granted. |
|
G |
Property that cannot be inhabited - An empty property is exempt from Council Tax if its occupation is restricted by law, or by a planning condition that prevents occupancy. |
|
H |
Empty property for clergy - Unoccupied properties that are available for a minister of religion, as a residence from which they will perform the duties of their office are exempt from Council Tax. |
|
I |
People that are living with somebody else to receive care - Your home is exempt from Council Tax if it is empty because you have had to leave the property permanently to live elsewhere to receive care due to old age, disability or illness. |
|
J |
People that are living with somebody else to provide live in care - Your home is exempt from Council Tax if it is empty because you have had to leave the property permanently to provide live-in care for someone needing care due to old age, disability or illness. |
|
K |
Empty properties owned by students - If you are a student and own a home that you have to leave unoccupied in order to study, then the home you own may also be exempt from Council Tax for as long as you remain a student. |
|
L |
Repossessed property - Unoccupied properties are exempt from Council Tax from the date the mortgage lender takes possession. |
|
M |
Student halls of residence - Halls of residence for students are exempt from Council Tax as long as the accommodation is owned or managed by an educational establishment. |
|
N |
Students - Households where everyone is a full-time student do not have to pay Council Tax. |
|
O |
Armed Forces - Living accommodation for UK armed forces owned by the Ministry of Defence is exempt from Council Tax whether it is occupied or not. |
|
P |
Visiting Overseas Forces - Properties are exempt if the occupier is associated with a visiting overseas force, or any one of the persons liable to pay Council Tax is associated with a visiting force. |
|
Q |
Bankruptcy - Properties are exempt where the person who would be liable to the Council Tax in respect of any unoccupied property is a trustee in bankruptcy. |
|
R |
Empty caravan and boat moorings - Pitches that are not occupied by a caravan, or moorings that are not occupied by boats are exempt from Council Tax until a caravan or boat is moved into the pitch or mooring. |
|
S |
People under the age of 18 - Households where everyone is under the age of 18 do not have to pay Council Tax. |
|
T |
Unoccupied annexes - Annexes which cannot be let separately without a breach of planning permission are exempt from Council Tax. |
|
U |
People with a severe mental impairment - If a property is occupied by people who are classed as severely mentally impaired, it is exempt from Council Tax. This exemption does not apply to nursing homes, care homes or hostels. |
|
V |
Diplomats - A property is exempt from Council Tax if at least one person who would be liable to pay has diplomatic privileges and immunities, provided that they are not a British citizen, or a permanent resident of the UK and there is no other property in the UK that is the main residence of that person. |
|
W |
Annexes - An annexe will be exempt if it is occupied by a dependant relative, who is aged 65 or over, severely mentally impaired or permanently disabled. |
Council Tax Discounts
A full Council Tax bill is based on at least two adults living in a property. Adults are those aged 18 or over. You can get 25% off your bill if you live on your own, or you live with someone who is not counted for Council Tax. You will usually get a 50% discount if no one living in your home, including you, is counted for Council Tax. The following categories of people are not usually counted for Council Tax:
- People under the age of 18
- 18- or 19-year-olds who are at or have just left school
- Full-time students, student nurses, youth training trainees and apprentices
- Non-British spouses, partners or dependents of a student
- People whose main home is a hospital, care home, hospice, hostel or night shelter
- Severe mentally disabled people
- Care workers living with the person receiving care
- People caring for someone with a disability who is not a spouse, partner or a child under 18
- Members of visiting armed forces and some international institutions
- Member of religious communities that have limited income
- People in prison or detained under the Mental Health Acts
Council Tax Support
Council Tax Support helps people who have no income or a low income to pay their Council Tax.
We can’t backdate Council Tax Support, so it’s important to apply as soon as possible. If you think you may qualify for Council Tax Support, please contact us on 0300 1234 105 (option 1).
Find out more about help with your rent and Council Tax payments.
People with disabilities
You could be eligible for a reduction in the Council Tax banding of your property if you, or someone who lives with you has a disability and you have an extra bathroom or kitchen, or extra space inside the property for using a wheelchair, or a room that is essential or of major importance to the disabled person’s wellbeing, due to the nature and extent of their disability.
Annexes
Annexes used by family members, or as part of your main home qualify for a 50% discount. Annexes occupied by a dependant relative who is aged 65 or over, or is disabled, or severely mentally disabled are exempt from Council Tax.
Empty homes
May qualify for a 50% discount for up to six months if it is empty and substantially unfurnished. This discount applies to the property itself and not necessarily the liable Council Tax payer.
For example, when a person buys a property which has been empty, they may find that they are not entitled to the discount, as it has been ‘used up’ by the previous owner or tenant.
Empty homes in need of or are undergoing major repairs
May qualify for a 50% discount for up to six months. A new bill showing the higher amounts payable will be sent if the discount period ends before 31st March.
Empty Homes Premium
From 1 April 2024 where a property has been empty and substantially unfurnished for two years or more we charge a 100% Council Tax premium.
From 1 April 2025 this will change, and a 100% Council Tax premium will apply to properties that are empty and substantially unfurnished for 12 months for more. Please don’t forget to tell us when you move into the property or when it becomes furnished, so that we can review the charges applied to your property.
Second homes/holiday homes
There are no discounts for second homes (furnished properties that are not used as a main residence) or holiday homes.
Second homes owned by people required to live elsewhere because of their jobs may qualify for a 50% discount depending on their circumstances.
Appeals
You should tell us straight away if you disagree that you’re the person liable to pay Council Tax; if you think a property should be exempt; if you think you should have a discount or if the Council has made a mistake calculating your entitlement to Council Tax Support. You can’t appeal just because you think your Council Tax bill is too expensive. You must submit your appeal in writing to us online at revenues@scilly.gov.uk or by post at PO Box 676, Truro, TR1 9EQ stating the grounds of your appeal.
If you’re not satisfied with the outcome, or you haven’t received a reply to your appeal within two months, you have a further right of appeal to the Valuation Tribunal. Further information on how to make an appeal is available on their website at www.valuationtribunal.gov.uk.