Your Council Tax Bill - Explanatory Notes

DUDLEY METROPOLITAN BOROUGH COUNCIL

YOUR COUNCIL TAX BILL - EXPLANATORY NOTES

(THESE NOTES FORM PART OF YOUR BILL)

1. Valuation Bands

Your property, be it a house, bungalow, flat, maisonette, mobile home or houseboat, has been placed into one of 8 valuation bands by the Listing Officer of HM Revenue & Customs according to its value at 1st April 1991:

The band which applies to your property is shown on your bill. If you wish to appeal against your banding you should read section 6 below.

2. Exempt Properties

Some properties are exempt from council tax, including those occupied only by either students, under 18 year olds or the severely mentally impaired, "granny annexes" occupied by elderly/disabled relatives; and those which are unoccupied and:

• unfurnished (exempt for up to 6 months)

• owned by a charity (exempt for up to 6 months)

• require or are undergoing major repair to make habitable, or undergoing structural

       alteration (exempt for up to 12 months, or 6 months after work substantially completed,

       whichever is the shorter)

• left empty by someone who has gone into prison, or who has moved to receive personal

       care in a hospital or home or elsewhere

• left empty by someone who has moved in order to provide personal care to another person

• left empty by someone who has died (exempt for up to 6 months after probate/letters of

       administration granted)

• have been repossessed

• the responsibility of a bankrupt's trustee

• occupation is forbidden by law / planning conditions

• waiting to be occupied by a minister of religion

• left empty by a student owner

• consist of an empty caravan pitch or boat mooring

• cannot be let separately because of planning controls

Exemptions have been granted based on existing council tax records and will be shown on the front of your bill. If your property has not been treated as exempt but you think it should be, you should let us know. If it is being treated as exempt but should not be, YOU MUST TELL US AS SOON AS POSSIBLE or a penalty of at least £70 may be imposed.

3. Discounts

The full council tax bill for a property assumes that it the main home of two adults. If it is the main home of only one adult, the bill is reduced by 25%. If the property is no one’s main home and:

• furnished, the bill is reduced by 10% unless it qualifies as a job related dwelling (when a 50% discount applies).

However, the following people (this may include the person liable for payment) are ignored (“disregarded”) when counting the number of adults living in the property:

• full-time students, student nurses, foreign language assistants or apprentices

• patients resident in a hospital

• people who are resident in a care home

• 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/college

• care workers working for low pay, usually for charities

• people caring for someone with a disability who is not a spouse, partner, or child under 18

• diplomats and members of visiting forces and certain international organisations

• members of religious communities

• people in prison (except those in prison for non-payment of council tax or a fine)

Discounts have been granted based on existing council tax records and will be shown on the front of your bill. If you have not been allowed a discount but think you are entitled to one, you should let us know. If you have been allowed a discount to which you are not entitled, YOU MUST TELL US AS SOON AS POSSIBLE or a penalty of at least £70 may be imposed.

4. People with Disabilities

If you (or someone living with you) have special needs as a result of a disability and so need a room, an extra bathroom or kitchen, or use a wheelchair indoors, you may be entitled to a reduction. In most cases where a reduction is granted, your bill will be based on the band immediately below that shown for your property in the valuation list. However, properties in Band A receive a reduction of 1/6th of the council tax for that band. Please contact us for an application form if you are not already receiving this reduction and think you may qualify.

5. Benefit

Council tax benefit could help towards some, or all, of your council tax bill if you are on a low income. Details on how to claim council tax benefit are available from Benefit services at Dudley Council Plus, Castle Street, Dudley, by calling 0300 555 8100 or visiting www.dudley.gov.uk.

6. Appeals

Appeals concerning your banding should be made to the Listing Officer (not the Council) at the Valuation Office Agency, Overline House, Central Station, Blechynden Terrace, Southampton, SO15 1GW or by visiting www.voa.gov.uk or calling 0300 050 1501. You may appeal about your banding if:

• you have been liable for your property for less than 6 months and can demonstrate that its value at 1st April 1991 would have been such that it should be in a different band;

• you believe that your property's value has altered enough to merit an alteration in band, e.g. as a result of a change in the physical state of the area or the demolition/conversion of part of the property.

Please remember that all council tax valuations are based on April 1991 values; general changes in the level of house prices since then are not grounds for appeal. More detailed information is available from the Listing Officer at the above address.

If you think you are not liable for council tax (e.g. you are not the resident or owner, or your property qualifies for exemption), or a mistake appears to have been made in calculating your bill, you should let us know as soon as possible. If agreement cannot be reached, you will be told how to make a formal appeal.

Making an appeal does not allow you to withhold payment of council tax. If your appeal is successful, you will be credited with the amount of any overpaid tax.

7. Data Protection

Any information you provide will be used to help us administer our council tax records. It may be shared with other Council services and partner organisations to prevent and detect fraud, ensure our records are kept accurate and to help us to identify services you may be entitled to or be interested in. Further information on how we use our data is available on the Council’s website at www.dudley.gov.uk or by calling us at 0300 555 8000.

Director of Corporate Resources, Dudley M.B.C, P.O. Box 3, Priory Road, DUDLEY DY1 1HG

revenue.finance@dudley.gov.uk - www.dudley.gov.uk

Telephone 0300 555 8000

if you require a large print copy of these notes.