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.
Who gets the Council Tax?
North Kesteven District Council (NKDC) collects the Council Tax. However, NKDC keeps less than ten per cent of it. We pay the rest over to Lincolnshire County Council, parish and town councils and the Police and Crime Commissioner for Lincolnshire. See details the Council Tax Levels page and the Parish Council Tax Levy page.
What is Council Tax and who has to pay?
Council Tax is a tax on people’s homes. Council and police services are paid for by income from Government grants, Council Tax, business rates, fees and other charges.
Owner occupiers and their partners usually have to pay the Council Tax bill. Where homes are rented, the tenants and their partners will have to pay. In the case of empty homes, it’s normally the owner who has to pay.
The owners of these properties have to pay:
- Residential care homes, nursing homes and hostels
- Those occupied by
- a minister of religion or a religious community
- more than one household
- resident staff or asylum seekers
Please contact us if you have been made the liable person, and you believe this to be incorrect.
What are valuation bands – can you appeal?
The Valuation Office, an executive agency of HM Revenue & Customs, has given each property a valuation band, between A and H, according to its market value in April 1991. If your property was built after April 1991, it will be valued as if it had existed then.
| Band | Market Value (at April 1991) |
|---|---|
| A | Up to £40,000 |
| B | £40,001 - £52,000 |
| C | £52,001 - £68,000 |
| D | £68,001 - £88,000 |
| E | £88,001 - £120,000 |
| F | £120,001 - £160,000 |
| G | £160,001 - £320,000 |
| H | More than £320,000 |
You can appeal against the valuation band if:
- It’s within six months of you becoming the taxpayer
- The value changes because of demolition work, a conversion, a change of use or any other physical change to the property’s location
You must carry on paying your Council Tax while your appeal is being considered.
The Valuation Office can be contacted at:
Website: www.gov.uk/contact-VOA
If you are unable to use the online service you can also contact the VOA on:
- Telephone: 03000 501501
- Post: Valuation Office Agency,
Durham Customer Service Centre,
Wycliffe House, Green Lane,
Durham, DH1 3UW
If your initial appeal fails, you have further avenues of appeal, which will be explained to you by the Valuation Office.
Council Tax discounts and premiums
You may be able to get a discount or an exemption under certain circumstances.
Any empty unfurnished property which is empty for less than two months will receive a 100% discount. If it is still empty after this, then the full charge will become payable.
After being empty for 12 months a further 100% charge will apply, making a total charge of 200% payable. After being empty for five years a further 100% charge will apply; the premium will increase to 200%, making a total charge of 300% payable.
After ten years empty it attracts a further additional 100% charge. Premium will increase to 300%, making a total charge of 400% payable. There are certain remissions from this charge for new owners of empty properties and people making an empty property suitable for occupation by a person who lives with a disability.
This is worked out from when the property became empty. Occupation of less than six weeks is not counted. Any vacant property undergoing structural or major repair may qualify for a discount. Empty homes discounts are detailed under the heading Reductions in Additional Amounts charged for Long Term Empty Properties.
From April 1, 2025, a 100% premium charge will be applied to a furnished property without a resident where no exception can be applied.
People aged under 25 who were in care when they were 18 may also qualify for a discount.
You can get a 25% discount if there is only one person aged over 18 living in the property.
People under 18 or in the groups below do not count as people living in your home for this purpose:
- Full time students, student nurses and some apprentices and some partners of students
- People resident in care homes
- People with a Severe Mental Impairment
- Some school and college leavers
- Some low paid carers
- 18 and 19 year olds for whom child benefit is still being paid
- Residents of religious communities and hostels
- Prisoners
- Diplomats and visiting forces personnel
Please contact us if:
- You think you should be getting a discount
- You are getting a discount and your circumstances change so that you should no longer get it.
Council Tax exemptions
Generally, you don’t have to pay Council Tax on the classes of property listed in the two sections that follow because they are exempt. Some classes do have time limits though and you may have to pay a charge after the exemption runs out. Please note that time limits run from when the circumstances of the exempt class first started to apply, and they don’t re-start if the property changes hands.
Classes of exempt EMPTY property:
- Class B - owned by a charity (exempt for up to six months only)
- Class D - the taxpayer is in prison (except for those in prison for non-payment of fines or Council Tax)
- Class E - the taxpayer has left it to go and live in a care home
- Class F - the taxpayer has died (in some cases, exempt for up to six months after probate granted)
- Class G - can’t be lived in by law
- Class H - held for a minister of religion
- Class I - the taxpayer has gone to live elsewhere to receive personal care
- Class J - the taxpayer has gone to live elsewhere to provide personal care
- Class K - left empty by a student
- Class L - the mortgagee has possession
- Class Q - the taxpayer is trustee to a bankrupt
- Class R - unused caravan pitch or boat mooring
- Class T - unoccupied annexe to an occupied home
Classes of exempt OCCUPIED property:
- Class M - student halls of residence
- Class N - all occupiers are students, school or college leavers or non-British dependants or partners of students
- Class O - UK armed forces accommodation
- Class P - visiting forces accommodation
- Class S - all occupiers are under 18
- Class U - all occupiers are severely mentally impaired
- Class V - main residence of a person with diplomatic privilege or immunity
- Class W - the annexe to a property occupied by a dependant relative
A 50% discount can also be granted in certain circumstances where an annex to a main dwelling is occupied by a non-dependent relative of the person paying Council Tax on the main dwelling.
Please contact us if:
- You think your property should be exempt
from Council Tax - Your circumstances have changed so that it
should no longer be exempt.
Penalties
You must notify us of a change in circumstances within 21 days. Failure to do so could result in a penalty of £70 being imposed.
People with disabilities
You can get your bill reduced by one valuation band if you have a second bathroom; a second kitchen; a special room; or enough floor space to use a wheelchair indoors and the facility is necessary to meet the needs of anyone in the home who is disabled.
If you qualify for this reduction, you will have to renew your application annually.
Please contact us if:
- You think you should be getting a disabled band reduction
- Your circumstances have changed so that you no longer need to receive the reduction.
Claiming Council Tax Support
Don’t pay more Council Tax than you need to.
Council Tax Support is a means-tested discount that can reduce your bill by up to 100%, if you get Income Support, income-related Job Seekers Allowance, income-based Employment and Support Allowance or the Guarantee Credit element of Pension Credit.
- Other working-age claimants on low incomes can get up to 90% discount.
- From 1 April 2020, backdating for working age customers was reduced to one month.
- A capital limit of £8,000 applies on savings, investments and second properties but does not count your own home or the value of a self-employed business. Discount still applies if you are working and income is low enough.
We can discuss it with you and there is an online form – see our new claims page – Proof of financial circumstances is needed. If you can’t get Council Tax Support you might still be able to get Second Adult Rebate if you are the only one liable to pay Council Tax and other adults in the home have low incomes. Use the online calculator to see if you qualify.
Housing Benefit (help with your rent)
If you rent your home and have a low income, you may be eligible to claim Universal Credit to help pay your rent.
Please visit: Universal Credit: What Universal Credit is - GOV.UK (www.gov.uk)
You can also visit out Benefits and Support pages, which include a benefit calculator to indicate where you may qualify for assistance.
As you see, there are many discounts, benefits, exemptions and banding reductions that can help reduce your bill. We can advise further. If you don’t qualify or are already receiving some help, and still find it hard to pay, contact us as soon as possible to discuss your payments.
Alternatively, if you are in temporary accommodation or a pensioner you can contact us on 01529 414155 and select Option 2 to speak to a Benefits Officer.
Are you finding it hard to pay?
As you see, there are many discounts, benefits, exemptions and banding reductions that can help reduce your bill. We can advise further, if you don’t qualify or are already receiving some help, and still find it hard to pay, contact us as soon as possible to discuss your payments.
The Citizens Advice Bureau gives free impartial advice to people struggling with debt. Offices in Sleaford and Lincoln or 08444 111 444.
The council has discretion to give local Council Tax discounts, used in very exceptional and deserving circumstances. If you think this might apply to you, contact us for more information.
Reductions in Additional Amounts charged for Long Term Empty Properties
for a period of 12 months or longer. An additional charge is made to the standard Council Tax Charge for these properties.
For the financial year 2024/25 the additional charges are:
- For properties that have been unfurnished and unoccupied for 12 months or longer, but not exceeding five years, 100%. So the Council Tax is charged at 200%.
- For properties that have been unfurnished and unoccupied for five years or longer, 200%. So the Council Tax is charged at 300%.
- For properties that have been empty for 10 years a further additional 100% charge will become payable, and the premium will increase to 300%, making a total charge of 400%.
The Council has agreed a number of remissions from the additional charges, shown here. If you believe that you should qualify for one of these remissions and it has not been applied to your account please contact the Council Tax team to discuss the matter.
Council Tax premium and how it is applied
| Reason for remission | Qualification | Amount of additional charge | Period of remission |
|---|---|---|---|
| New ownership | Applies to any property which has been purchased by a new owner. Registration of the change of ownership on the Land Register will be treated as proof of change of ownership. Instances when the Council believes the property has been transferred simply as a means of avoiding the additional charge are disregarded. | No additional charge | A maximum of 6 months from date of property transfer |
| Property undergoing major repair or structural alteration | The property must be undergoing major repair or structural alteration. A major repair indicates the repair of a major fault, so does not include updating and modernisation (such as installing new kitchens or heating systems or redecoration) | The amount of the additional charge will be halved | A maximum of 6 months. This remission can only be awarded in the first 18 months that the taxpayer is liable for the Council Tax at the property. |
| Property being made suitable for occupation by a person with a disability | The taxpayer will need to provide a schedule of works showing how the criteria for remission are being met. | The amount of the additional charge will be halved | A maximum of 6 months |
| Property undergoing major repair to improve its energy efficiency and reduce its carbon emissions | The taxpayer will need to provide a schedule of works showing how the criteria for remission are being met. | The amount of the additional charge will be halved | A maximum of 6 months |
| Property which the taxpayer is taking reasonable efforts to either bring back into occupation or to sell | The council will only consider this remission on production of evidence showing the property has either been advertised to let of for sale and that the expectations of the owner with regard to prospective rent or sale price are reasonable. | The amount of the additional charge will be halved | A maximum of 3 months |