Changes to council tax from April 2013

The government, (as part of the Local Government Finance Bill and broader localisation agenda) has made some technical changes to council tax. These include:

  • removing some exemptions (classes A and C) and replacing these with a locally awarded discount. Amber Valley Borough Council has set these at 50%.
  • removing the second home discount (currently a 10% discount).
  • introducing an empty home premium for all properties that have been empty for two or more years, with council tax charged at 150% instead of 100%. Amber Valley Borough Council has currently decided not to charge the additional 50% premium.

Frequently asked questions

Below are a set of FAQs regarding the 2013 changes. Click on each heading to read more.

We will pursue any monies owed in line with council tax legislation. This may mean your account being taken through court and costs added to the outstanding balance due.

Once a liability order is granted by the court we have certain other powers we may take to recover the monies owed.

If you are having difficulties in paying your council tax you should contact us for further information and advice.

The discounts and exemptions affected by the changes in the Local Government Finance Bill are subject to local discretionary decisions. The level of discount that can be awarded on a second home is between 0% and 50%.

The level of discount awarded will vary from one local authority to another depending on their local decisions.

You can only claim SPD for the property deemed as your main home. If you feel that your property in Amber Valley has become your main home, then tell us. Once we have checked the status of your other home with the relevant local authority, we will award the SPD if appropriate.

No. If your property is furnished but unoccupied it is liable for a full charge from 1 April 2013.

No. You are entitled to a full exemption up to and including 31 March 2013. From 1 April 2013 you will be charged at the discounted rate of 50% for the balance of the period.

No. You are entitled to a full exemption up to and including 31 March 2013. From 1 April 2013 you will be charged at the discounted rate of 50% for the balance of the period.

Yes, but the level of the discount may vary from one authority to another.

This is a local tax and must be paid. We may be able to extend your payment plan to reduce the financial burden but payment must be made within the current financial year. Should you experience difficulties contact us for further help and advice.

If you are applying for a reduction in your bill which prior to the 1 April 2013 changes would have allowed you a Class A or a Class C exemption, you will be charged at 50% of the full council tax bill for a period of up to twelve months for Class A and up to six months for Class C. After the reduced period you will be liable for a 100% council tax empty property charge on the property.

If you own a second home the current 10% reduction in your bill will cease from 1 April 2013 and you will be liable for 100% of the council tax for the property.

The power to make these changes has been approved in parliament, as part of the Local Government Finance Bill enacted on 1 November 2012.

The level of discount awarded was approved by Amber Valley Borough Council at full council 23 January 2013.

The council's and government's aim is that these changes may keep the overall level of council tax down.

Need further help or information?

Contact the team directly on 01773 841440 or email council.tax@ambervalley.gov.uk