Council Tax 2015 / 2016 The contents of this booklet provides a brief summary of the rules and should be used as guidance only Contact us: For further information about Council Tax you may: Write to: Taxation Service, Council Offices, Shirehall Street, Caernarfon, LL55 1SH Send an e-mail to: counciltax@gwynedd.gov.uk Phone: 01286 682701 / 01286 682708 You may discuss in person by visiting: Siop Gwynedd Stryd y Castell, Caernarfon, LL55 1SE Ffordd y Cob, Pwllheli, LL53 5AA Cae Penarlag, Dolgellau, LL40 2YB For further information about Council Tax, payment methods and other Council services visit the Council s website on www.gwynedd.gov.uk Useful Information: CTE1516 Remember you need to be on the Electoral Register to vote! If you recently changed address it is important that you contact the Council to re-register. The contact points are on the Council s website above.
I wish: (please tick as appropriate) to make an application for Council Tax Reduction to make an application for a discount or exemption from Council Tax. Please note below the circumstances under which you wish to claim discount or exemption, so we know which other forms to send or enquiries to make: DO YOU WANT TO RECEIVE YOUR BILL BY EMAIL IN FUTURE? If you want to receive your Council Tax bill in future by e-mail please advise us by simply completing your details following the instructions on the Council Tax page on the Council s website www.gwynedd.gov-.uk/counciltax or in writing, confirming your name, address and account number above, and your e-mail address in the box below. Please remember to sign below. E-mail address If you have completed this page, then please send to: Taxation Service, Gwynedd Council, Council Offices, Shirehall Street, Caernarfon, Gwynedd, LL55 1SH Tel: (01286) 682701 / 682708
The council tax is made up of two equal parts. One part is for the property itself and the other assumes that there are two adults living together there. Anyone living on their own is entitled to a discount of 25% off the full bill. For more information about council tax discount see page 2 of this booklet. The amount of council tax payable depends on which property band your home is in, though your final bill will be less if you qualify for council tax reduction or other reductions. Following a rebanding in Wales new bands became effective from 1 April 2005. The council tax payable is now based on the capital value of your property as at 1 April 2003. Each property is placed in one of nine bands. These are the bands in Wales:- You can appeal if you think your property is in the wrong band and there are strict rules for the process. An appeal is allowed within a period of 6 months of your becoming a new council tax payer or if your band was changed by the Listing Officer. No appeals are allowed on general movements in house prices. The Valuation Agency is responsible for allocating bands. If you need to enquire, please contact:- The Listing Officer Valuation Office Agency 339 High Street Bangor LL57 1EP Phone: 03000 505505 E-mail: ctwales@voa.gsi.gov.uk
If a property is empty and unfurnished no council tax is payable for the first 6 months from the vacation date. Once this period has elapsed the property falls within the prescribed class of dwellings in the regulations (in accordance with Section 12, Local Government Finance Act 1992 - as amended by Local Government Act 2003). This provides the Council with discretion whether or not to allow a discount. Gwynedd Council has decided that no discount will be allowed. The full council tax bill assumes there are two adults living in a property. If there is only one adult living in the property, you will get a discount of 25%. Some other people will get discounts because they, or the people who live with them, are not counted when we consider the number of adults living in a property. People with learning difficulties / mental health disorder This refers to furnished and unoccupied properties. Such dwellings fall into a specific class as prescribed by regulations (as Empty properties above). The Council again has discretion either to allow the discount, to allow a reduced discount or not to allow any discount. Gwynedd Council has resolved that NO discount will be allowed in such cases. Dwellings which will be excluded from these second homes classes are: unoccupied caravans; dwellings which are furnished but unoccupied because the owner is liable for Council Tax elsewhere in job-related accomodation; dwellings which are unoccupied because the liable person is the personal representative of the deceased former occupier and where less than 12 months have elapsed since the grant of probate or Letters of Administration were obtained; from 1 April 2010 armed forces personnel who are required to live in accommodation provided by the Ministry of Defence to perform the duties of their office. carers - people who provide care for someone else living in the same property as the person receiving care, and providing care for at least 35 hours per week on average. The person receiving care must be in receipt of certain allowances or benefits which include a high rate care component of the Disability Living Allowance, the standard or enhanced rate of Personal Independence Payments, or Attendance Allowance, and must not be spouse or child under 18 years old of the carer. There is no requirement for the carer to be in receipt of Carer s Allowance. Please remember that more than one person in an household could be considered as carers, which could mean that the discount could be 25% or 50% - depending on the circumstance of the person receiving care and whoever else lives at the property. careworkers on low pay, working for a charity or local authority and living in the same property as the person receiving care (further details on request) The Council also has discretion as per regulations following The Local Government Act 2003 (Sect 13A) to reduce the council tax in exceptional circumstances e.g. floods, storms etc. In these type of circumstances each application will receive individual consideration. Taxation Service. If you have been given a discount and your circumstances change so you are no longer entitled to one or even just a change in status or category of an individual is the only change, you must tell the Council. If you do not you could be liable to pay a penalty.
You may be entitled to a reduction in your bill if your home contains a room or extra space especially adapted for and mainly used by someone with a disability. For example, the room could be an extra bathroom, second kitchen, extra space needed to use a wheelchair or another essential room connected with the disability. This reduction is to ensure people don t have to pay more tax on account of extra space or facilities needed for someone with a disability. It does not apply if the only part of your home that has been adapted is your normal kitchen, bathroom or toilet. The front page of your bill will show a disabled reduction if you have been given one. This reduction takes the form of calculating your bill in the property band below the band your home is in. You may be entitled to this reduction if your property is in band A, by paying 5/9ths of band D. If you have not been given a reduction for disabilities but think you may be entitled, please contact Gwynedd Council, Taxation Service Council Offices, Shirehall Street, Caernarfon, LL55 1SH. Your home may have features added for a resident with disabilities which reduces its value. If you do not think these were taken into account in assigning your valuation band then you should write to: The Listing Officer Valuation Office Agency 339 High Street Bangor LL57 1EP Tel: 03000 505505 Council Tax Reduction From 1 April 2013, as a result of UK Government legislation, council tax benefit is replaced nationally by local schemes and renamed Council Tax Reduction Scheme. The Welsh Government has designed one scheme to be used by all Councils in Wales. The Council Tax Reduction Scheme is means tested, and if you are in receipt of pension credit, income support or on a low income you may be entitled to a reduction. If you are already in receipt of this it will be shown on the front of your bill. If you wish to make an application please contact the Taxation Service.
It is very important that you tell the council if your circumstances change. Write to Gwynedd Council, Taxation Service, Council Offices, Shirehall Street, Caernarfon, LL55 1SH. those with learning difficulties / mental health disorder with learning difficulties / mental health disorder or Council Tax/ Council Tax Reduction enquiries If you have any queries about council tax reduction or if you have any questions about your council tax bill, or any other aspects of the council tax, please write to Gwynedd Council, Taxation Service, Council Offices, Shirehall Street, Caernarfon, LL55 1SH, or telephone 01286 682701 / 682708. E-mail addresses: Council Tax: counciltax@gwynedd.gov.uk Council Tax Reduction: ctreduction@gwynedd.gov.uk Alternatively further information may be obtained by visiting the Council Tax page on Gwynedd s website on www.gwynedd.gov.uk/counciltax and/or the Housing and Council Tax Reduction page. Citizens Advice Bureaux If you think you are not liable to pay council tax you may appeal. This could be because you believe someone else is liable for the council tax bill, or you consider your property is exempt from council tax. You can also appeal if you think there has been a mistake in your council tax bill. If you want to lodge an appeal, please write to Gwynedd Council, Taxation Service, Council Offices, Shirehall Street, Caernarfon, LL55 1SH. Should you require any independent advice regarding the Council Tax, Council Tax Reduction or arrears we recommend that you contact the Citizens Advice Bureau. Additionally if you have general debt difficulties or any benefit queries the Citizens Advice Bureau may be able to assist you. Their number is 0845 450 3064 or 0845 241 6670