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2015/2016 Council Tax Leaflet

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2015/2016 Council Tax Leaflet Council Tax Explained Local Policing Summary District Council Priorities North Kesteven 2015/16 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 Community Access Points Kesteven Street, INFO-LINKS North Hykeham Sleaford, Lincolnshire NG34 7EF The North Kesteven Centre, Moor Lane, General Enquiries: 01529 414155 or North Hykeham LN6 9AX 01522 699699 (if calling from a Lincoln number) INFO-LINKS Metheringham Fax: 01529 413956 15A High Street, Metheringham LN4 3DZ Email: [email protected] Minicom service (general): 01522 873693 Billinghay Cottage and Parish Office Minicom service (housing): 01522 573498 The Old Vicarage Cottage, Church Street, Website: www.n-kesteven.gov.uk Billinghay LN4 4HN Cover photo: Building to meet the District’s housing need Branston Connect In 2015 the Council opened its 100th new Councl house since 2010 Branston Community Library, Station Road, Branston LN4 1LH Lincolnshire County Council Heckington Parish Office County Offices, Newland, Lincoln LN1 1YL Eastgate, Heckington NG34 9RB General enquiries: 01522 552222 Fax: 01522 516137 Navenby Village Office Email: [email protected] The Venue, Grantham Road, Navenby LN5 0EN Minicom service: 01522 552055 Skellingthorpe Village Office Website: www.lincolnshire.gov.uk Lincoln Road, Skellingthorpe Community Centre, If you want any more information on the county Lincoln LN6 5UT council’s budget for 2015/16, please phone 01522 553648 and leave a message, email The Witham Office [email protected] or visit The Hammond Hall, Lincoln Road, www.lincolnshire.gov.uk/finance Bassingham LN5 9HQ Waddington Parish Council Lincolnshire Police & Crime Commissioner High Street, Waddington, Lincoln LN5 9RF Office of the Police & Crime Commissioner Deepdale Lane, Nettleham, Lincoln LN5 7PH Washingborough Civic Office Tel: 01522 947192 Fen Road, Washingborough, Lincoln LN4 1AB Fax: 01522 558739 Within North Kesteven, Local Access Points offer Email: [email protected] a District-wide network of offices where you can Lincolnshire Police General Enquiries pay your Council Tax, pick-up leaflets, drop-in Tel: 101 (your call may be recorded) forms and seek advice on things like benefits Emergencies: 999 and ask for police claims, housing grants and other services Minicom/textphone: 01522 558140 offered by the District Council, plus aspects of Website: www.lincs.police.uk the county council and parish councils’ work. 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, we only keep 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. Ground Floor, Ferrers House Castle Meadow Road What are valuation bands – can you appeal? Nottingham, NG2 1AB Telephone: 03000 501501 The Valuation Office, an executive agency Website: www.voa.gov.uk of HM Revenue & Customs, has given each Email: [email protected] property a valuation band, between A and H, according to its market value in April 1991. If If your initial appeal fails, you have further avenues your property was built after April 1991, it will of appeal, which will be explained to you by the be valued as if it had existed then. Valuation Office. 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 > A capital limit of £8,000 applies on savings, by a dependant relative. investments and second properties but does A 50% discount can also be granted in certain not count your own home or value of a self- circumstances where an annex to a main dwelling employed business.
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