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2018-2019 Council Tax Leaflet

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2018-2019 Council Tax Leaflet Council Tax Explained Local Policing Summary District Council Priorities North Kesteven 2018/19 District Council maintains one of the country’s lowest charges Contacting your authorities We can provide the information in this booklet in Braille, large type or other languages if required. Please contact North Kesteven District Council at the address below North Kesteven District Council Local Access Points Kesteven Street, INFO-LINKS North Hykeham Sleaford, Lincolnshire NG34 7EF ONE NK, (formerly NK Centre), Moor Lane General Enquiries: 01529 414155 North Hykeham LN6 9AX Fax: 01529 413956 Email: [email protected] Billinghay Cottage & Parish Office Website: www.n-kesteven.gov.uk Ringmoor House, Ringmoor Close, Billinghay Facebook: www.facebook.com/northkestevendc LN4 4EX Twitter: @northkestevendc Heckington Parish Office Cover photo: The International Bomber Command Centre off Canwick Council Chambers, St Andrews Street, Hill at the north of the District is the latest attraction honouring, Heckington NG34 9RE remembering and promoting the District’s unique aviation heritage, which the Council actively celebrates. Metheringham Parish Office Lincolnshire County Council 15A High Street, Metheringham LN4 3DZ Lincolnshire County Council Navenby Village Office County Offices, Newland, Lincoln LN1 1YL The Venue, Grantham Road, Navenby LN5 0EN General enquiries: 01522 552222 Email: [email protected] Skellingthorpe Village Office Lincoln Road, Skellingthorpe Community Centre, Minicom service: 01522 552055 Lincoln LN6 5UT Website: www.lincolnshire.gov.uk If you want any more information on the county The Witham Office (Bassingham) council’s budget for 2018/19, please The Hammond Hall, Lincoln Road, email [email protected] or visit Bassingham LN5 9HQ www.lincolnshire.gov.uk/finance Waddington Parish Council Lincolnshire Police & Crime Commissioner High Street, Waddington, Lincoln LN5 9RF Office of the Police & Crime Commissioner Washingborough Civic Office Deepdale Lane, Nettleham, Lincoln LN2 2LT Fen Road, Washingborough, Lincoln LN4 1AB Tel: 01522 947192 Within North Kesteven, Local Access Points offer Fax: 01522 558739 a District-wide network of offices where you can Email: [email protected] pick-up leaflets, drop-in forms and seek advice Lincolnshire Police General Enquiries on things like benefits claims, housing grants Tel: 101 (your call may be recorded) and other District Council services Emergencies: 999 and ask for police This can all be done online anytime, anywhere, Minicom/textphone: 01522 558140 24/7 at www.n-kesteven.gov.uk. Website: www.lincs.police.uk 2 North Kesteven District Council Council Tax explained Who gets the Council Tax? Band Market Value (at April 1991) North Kesteven District Council collects the A Up to £40,000 Council Tax. However, NKDC keeps less than ten B £40,001 - £52,000 per cent of it. We pay the rest over to Lincolnshire County Council, parish and town councils C £52,001 - £68,000 and the Police & Crime Commissioner for Lincolnshire. See details on pages 6 and 16. D £68,001 - £88,000 E £88,001 - £120,000 What is Council Tax and who has to pay? F £120,001 - £160,000 Council Tax is a tax on people’s homes. Council G £160,001 - £320,000 and police services are paid for by income from Government grants, Council Tax, fees and other H More than £320,000 charges. Owner occupiers and their partners usually You can appeal against the valuation band if: have to pay the Council Tax bill. Where homes > It’s within six months of you becoming the are rented, the tenants and their partners will taxpayer have to pay. In the case of empty homes, it’s > The value changes because of demolition normally the owner who has to pay. work, a conversion, a change of use or any The owners of these properties have to pay: other physical change to the property’s location > Residential care homes, nursing homes You must carry on paying your Council Tax and hostels while your appeal is being considered. > Those occupied by • a minister of religion or a religious community For more information about valuation bands • more than one household or or appeals, contact: • resident staff or asylum seekers The Listing Officer, Council Tax East Please contact us if you have been made the Valuation Office Agency liable person, and you believe this to be incorrect. Kings Wharf, 20 - 30 Kings Road, Reading, RG1 3ER What are valuation bands – can you appeal? Telephone: 03000 501501 Website: www.voa.gov.uk The Valuation Office, an executive agency Email: [email protected] of HM Revenue & Customs, has given each property a valuation band, between A and H, If your initial appeal fails, you have further avenues according to its market value in April 1991. If of appeal, which will be explained to you by the your property was built after April 1991, it will Valuation Office. be valued as if it had existed then. In common with all local authorities, North Kesteven District Council has a duty to protect the public funds it administers. We are required to participate in data matching exercises, carried out by the Audit Commission’s National Fraud Initiative, to prevent and detect fraud. North Kesteven District Council 3 Council Tax explained Council Tax discounts Council Tax exemptions You may be able to get a discount, or in some Please contact us if: cases, a full exemption if no-one lives in the > You think you should be getting a discount or property. Any property that has been empty > You are getting a discount and your (unoccupied and unfurnished) for less than two circumstances have changed so that you months will be granted a 100% discount. If the should no longer get it. property is still empty after two months then Generally, you don’t have to pay Council Tax on a 25% discount will apply. But if the property the classes of property listed in the two sections remains empty for more than two years, then that follow because they are exempt. Some the discount will be removed and an extra 50% classes do have time limits though and you may levy will be payable, making the total charge have to pay a charge after the exemption runs 150%. All this is worked out from when the out. Please note that time limits run from when property first became empty. Occupation of the circumstances of the exempt class first a property for less than six weeks will not be started to apply, and they don’t re-start if the counted as a break in the empty period. property changes hands. The discount on furnished properties which are Classes of exempt EMPTY property: no one’s sole or main residence is 10%. Class B - owned by a charity (exempt for up to You can get a 25% discount on your bill if there is six months only) only one person aged 18 or over in your home. Class D - the taxpayer is in prison (except for People under 18, or in a group listed below, are those in prison for non-payment of fines or NOT included when counting the number of Council Tax) people in your home for Council Tax purposes: Class E - the taxpayer has left it to go and live > Most full-time students, student nurses and in a care home some apprentices Class F - the taxpayer has died (in some cases, > The partner of a student or the dependant of a exempt for up to six months after probate granted) student who is not a British citizen and is not Class G - can’t be lived in by law allowed to work in this country or claim benefits Class H - held for a minister of religion > People who are long-term patients in hospital Class I - the taxpayer has gone to live or who live in care homes elsewhere to receive personal care > People who are severely mentally impaired Class J - the taxpayer has gone to live > 18 and 19 year olds still eligible for child benefit elsewhere to provide personal care > School and college leavers (from April to Class K - left empty by a student October if they are under 20 years old) Class L - the mortgagee has possession > Low-paid care workers Class Q - the taxpayer is trustee to a bankrupt > Residents of homeless hostels or night shelters Class R - unused caravan pitch or boat mooring > Carers looking after someone who is not their Class T - unoccupied annexe to an occupied home partner and not their child, under 18 years old Classes of exempt OCCUPIED property: > Members of religious communities Class M - student halls of residence > Members of visiting armed forces and Class N - all occupiers are students, school or international institutions > Diplomats college leavers or non-British dependants or > People in prison (except for those in prison for partners of students non-payment of fines or Council Tax) Class O - UK armed forces accommodation 4 North Kesteven District Council Council Tax explained Class P - visiting forces accommodation > You get Income Support, income-related Class S - all occupiers are under 18 Job Seekers Allowance, income based Class U - all occupiers are severely mentally Employment and Support Allowance or the impaired Guarantee Credit element of Pension Credit. Class V - main residence of a person with > Other working-age claimants on low incomes diplomatic privilege or immunity or can get up to 90% discount. Class W - the annexe to a property occupied > From 1 April 2018, backdating for working age by a dependant relative. customers has reduced from 6 to 3 months’’ A 50% discount can also be granted in certain > A capital limit of £8,000 applies on savings, circumstances where an annex to a main dwelling investments and second properties but does is occupied by a non-dependent relative of the not count your own home or the value of a person paying Council Tax on the main dwelling.
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