Council Tax information

Council Tax Hardship Scheme

From 1 April, the Council will be administering a council tax hardship scheme that residents of working age who are in financial difficulties and in receipt of council tax support will be able to apply for.

Awards will be made in the form of a one off reduction in the amount of council tax payable this year (2024/25).  The amount awarded will be  based on individual circumstances and subject to the overall limit of the hardship fund.

Residents can apply now for financial assistance though the council tax hardship scheme by contacting the Council by email on ctsgybc@great-yarmouth.gov.uk or by calling 01493 846610.

When contacting us by email please ensure to quote your 10 digit council tax reference number which you will find at the top of your bill.  Please also include in the email some details of your household's current financial position together with a contact number that we can all you back on if needed.

Payments

As from 1 April 2024 we will no longer be taking payments over the phone via our Customer Services Contact Centre. You will be able to make your payments online.

Alternatively for some payments like Council Tax, Business Rates and Rent payments you can use our touch-tone 24 hour service by calling 01493 846117 - please remember to have your reference number handy, for example for Council Tax this number starts with 66 (10 digits).

Why not sign up for Direct Debit for those services like Council Tax that you can pay by monthly instalments.

Council Tax Support Scheme Changes

From 1 April 2024, the maximum Council Tax support award reduces from 91.5% to 80% of the Council Tax liability. This means that the level of council tax support you receive may be less. This change does not affect care leavers or pension age customers.

Full details of the scheme can be found in our Council Tax Reduction Scheme section.

Other Changes

Long Term Empty Properties

As of 1 April 2024 the levy rate for Long Term Empty Properties as defined in the regulations is set at the following: 100% for properties that have been empty for one year and less than five years. This was previously set at two years or over in 2023/24.

Important

Notice is also hereby given that the Council resolved on 14 December 2023 that with effect from 1 April 2025, to use its discretionary powers granted under Section 11A and B of the Local Government Finance Act 1992 to charge an additional 100% Council Tax premium on properties where there is no resident, and they are furnished and are currently in Class B of the above regulations. This resolution is subject to forthcoming legislation and guidance.

Online Services

To save you time we now have a number of services that are available for you to do online.

• apply to pay your Council Tax via Direct Debit
• you can notify us of an address change
• you can apply if you believe you are entitled to an exemption or discount

Council Tax Banding and Appeals

The amount of Council Tax you pay varies depending on the band that your house, or other dwelling, has been put into by the Valuation Office. These are based on open market values at 1 April 1991. You can appeal direct to the Valuation office yourself without incurring any initial costs, you can contact them:

• via telephone on 03000 501501
• via their website at www.gov.uk/contact-voa

Making an appeal does not mean you can withhold payment of Council Tax.

If your appeal is successful, future payments will be reduced and any over-payments refunded. For further information on how to appeal please refer to our Council Tax section.

Local Council Tax Support

Local Council Tax Support helps people on low income to pay their Council Tax. You and your partner may be working, retired or on benefits. If you rent or own your home, or if you have a mortgage and you have less than £16,000 in the bank/building society or other savings, depending on your weekly income you could be entitled to receive help paying your Council Tax bill.

Some types of income are not taken into consideration when calculating what help you may be entitled to such as Disability Living Allowance, Attendance Allowance, War pensions etc.

If you are in receipt of Universal Credit this will not include any help towards your Council Tax so you will need to apply separately to Great Yarmouth Borough Council for help towards your Council Tax.

We may also be able to help if you are the only person liable to pay Council Tax for your home, but you have another resident over 18, other than your partner or a joint tenant who may be on low income themselves. We disregard your personal income and savings but apply those of the other resident. To see how much support you may be entitled to please visit our website https://great-yarmouthctr.entitledto.co.uk/home/start where you can access our Local Council Tax Support calculator and then submit a claim via our website.

If you think you may qualify for help you can also contact us by telephoning Customer Services on 01493 846291 or by visiting us at Greyfriars House, Greyfriars Way, Great Yarmouth.

Reductions for the Disabled

Council Tax may be reduced for homes that have an extra room set aside to meet the needs of a disabled resident or, if a disabled resident needs to use a wheelchair indoors. The relief is equivalent to reducing the valuation band to the one below and ensures that disabled people do not pay more because of a need for extra space. The reduction includes band A dwellings. If you think any of these may apply, please contact Customer Services on 01493 846244.

Do I Qualify for a Discount?

The full Council Tax assumes there are two or more adults living in a dwelling. If only one adult lives in a dwelling, the Council Tax is reduced by 25%. People in the following groups may not be liable for Council Tax and may not count towards the number of adults resident in a dwelling:

• full time students and non-British spouses of students, student nurses, apprentices and Youth Training trainees
• patients resident in hospital
• people who are being looked after in care homes
• people who are severely mentally impaired
• people who are staying in certain hostels or night shelters
• 18 and 19 year olds who are at or have just left school
• certain types of care workers, usually working for charities
• people caring for someone with a disability who is not a spouse, partner or child under 18
• members of religious communities (monks and nuns)
• people in prison (except those in prison for non-payment of Council Tax or a fine)
• people with diplomatic privileges or immunities
• members and dependants of International Headquarters and Defence organisations
• members and dependants of visiting forces
• Annexes occupied by certain relatives or unoccupied annexes where they are used as part of the main residence

If you think you qualify for a Discount you find out how to apply via our Council Tax reduction section.

Is my property exempt from Council Tax?

You may be entitled to an exemption from Council Tax if your property falls into one of these categories.

Unoccupied

• empty and owned by a charity (up to 6 months only)
• left empty by a person in detention
• left empty by a patient in an hospital or a care home
• left empty following the death of the resident
• dwelling where occupation is prohibited by law or an Act of Parliament
• empty and held for occupation by a minister of religion to perform his/her duties
• left empty by people receiving care
• left empty by people providing care
• left empty by a student who owns the property
• unoccupied and in the possession of the mortgagee
• left empty by a bankrupt
• an empty caravan pitch or boat mooring
• an unoccupied annexe unable to be let separately

Occupied

• halls of residence
• occupied by students
• occupied by the Ministry of Defence for armed forces accommodation
• occupied and owned, solely or partly, by a member of a visiting force
• occupied only by persons who are under 18
• occupied only by persons who are severely mentally impaired
• an annexe or similar self-contained property occupied by certain dependant relatives of the resident(s) living in the main dwelling
• dwellings which are the main residence of a person with diplomatic privilege or immunity

Circumstances where other discounts may apply

1. Pitches with a caravan and moorings with a boat that are unoccupied along with the following properties that are furnished and no-one's main home can receive a 50% discount:
   • certain job related dwellings
   • certain geographically defined dwellings
2. A person may also be eligible for a discretionary discount under certain circumstances.

Other Charges for Empty Properties

• full Council Tax is payable on unoccupied and unfurnished properties
• full Council Tax is payable on empty and unfurnished properties that are uninhabitable, even if they require major repair works or structural alterations
• any property empty for one year or more will be subject to a Council Tax Levy of 200%, meaning this will add an additional 100% to the full Council Tax bill
• any property empty for five years or more will be subject to a Council Tax Levy of 300%, meaning this will add an additional 200% to the full Council Tax bill
• any property empty for ten years or more will be subject to a Council Tax Levy of 400%, meaning this will add an additional 300% to the full Council Tax bill

Information Supplied with Demand Notices

Other Council Tax Information that is required with the Council Tax bill can now be found on the council websites below:

• Great Yarmouth: Council Tax section
• Norfolk County Council: www.norfolk.gov.uk/council tax
• Norfolk Police Authority: www.norfolk-pcc.gov.uk

A hard copy is available on request by writing to or telephoning the Council.

Liability, Exemptions, Discounts and Premiums for Council Tax

You can also appeal against the Council's decision that you are liable for Council Tax, that a property should or should not be exempt, whether a discount or premium should or should not be allowed, or any decision taken by the Council in relation to Local Council Tax Support. In the first instance, appeals of this nature should be addressed to:

• Revenues
  Great Yarmouth Borough Council
  Town Hall
  Hall Plain
  Great Yarmouth
  NR30 2QF

Statement Concerning Adult Social Care Funding

The Secretary of State made an offer to adult social care authorities. ("Adult social care authorities" are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)

The offer was the option of an adult social care authority being able to charge an additional "precept" on its council tax without holding a referen- dum, to assist the authority in meeting its expenditure on adult social care from the financial year 2016-17. It was originally made in respect of the financial years up to and including 2019-20. If the Secretary of State chooses to renew this offer in respect of a particular financial year, this is subject to the approval of the House of Commons.".

For more information please visit http://www.norfolk.gov.uk/counciltax

Contacting the team

For Billing enquiries, Reminder letters, Cancellation letters, Change of address and Discounts/Exemptions:

• email us at ctax@great-yarmouth.gov.uk
• telephone us on 01493 846244

For Recovery enquiries, Summons, Liability Orders, Payment Arrangements or Attachment of Earnings/Benefits notices:

• email us at recovery@great-yarmouth.gov.uk
• telephone us on 01493 846610

PLEASE NOTE: Our Opening Hours for enquiries: Monday to Friday 9.00am to 5.00pm except for the first Thursday each month when the office closes at 3.00pm for staff training