The UK and Welsh Government’s recently announced measures to help protect millions of households from rising energy costs in 2022-23.

These measures include a one-off £150 non-repayable rebate for eligible households in Wales in council tax bands A-D along with those households in council tax bands A-I that receive Council Tax Reduction (formerly known as council tax benefit).

This £150 payment will be in the form of a one off payment into the qualifying household`s council tax payers nominated bank account. Only one payment will be made per household to those properties that were occupied on 15th February 2022. Empty properties and second homes are not eligible for a payment.

If you pay your Council Tax by Direct Debit, and you satisfy the qualifying criteria for the £150.00 Cost-Of-Living payment, you should have already received an automatic payment directly into your bank account.

If you meet the qualifying criteria for the scheme and you have not received an automatic payment, please complete a short registration form to supply your bank details below before the closing date of 5pm on 30th September 2022.

It is important that you complete the form using your address that you were living at on 15th February 2022 and not any new address you may have since moved to

Please Register Here

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Due to the expected volume of registration forms that will be received, we ask that you allow 21 days to receive your payment, starting from the date you submit your on-line registration form.

Further details of the schemes including Frequently Asked Questions are available at https://gov.wales/cost-living-support-scheme-guide-local-authorities-html

If you have any urgent queries about the scheme, you can email the Council at local.taxation@flintshire.gov.uk or contact 01352 704848 Option 6.

Be mindful of emails or texts from suspicious sources offering information on the scheme. It's often a scammer trying to steal your information.

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Additional Support

Advicelink Cymru

For debt and money advice and further information on any additional financial support you may be entitled to, you may wish to contact Advicelink Cymru. Please call Freephone 0800 702 2020 (9am to 5pm, Monday to Friday) or to access information and/or talk to adviser online, please click here.

Discretionary Assistance Fund

If you are experiencing financial hardship, you may be eligible for support through the Discretionary Assistance Fund (DAF). You can apply to the DAF via the website https://gov.wales/discretionary-assistance-fund-daf/how-apply or by Freephone telephone on 0800 859 5924.

Warm Homes Scheme

The Welsh Government Warm Homes Nest scheme offers a range of free, impartial advice and, if you are eligible, a package of free home energy efficiency improvements such as a new boiler, central heating or insulation. This can lower your energy bills and benefit your health and wellbeing. For more information, call freephone 0808 808 2244 or visit nest.gov.wales.

The UK and Welsh Government’s recently announced measures to help protect millions of households from the rising cost of living costs in 2022-23. These measures include funding for a Discretionary Scheme which the Council has now launched.

The scheme has been designed to support other households in need of financial support who are not eligible for support under the main scheme.

If your household meet any of the criteria below, you may be eligible for a Discretionary Cost of Living Payment as detailed:

• A - £150.00 to any household in Council Tax Bands A to D, who are liable, but are exempt from paying Council Tax due to all of the household being either students, care leavers or severely mentally impaired.
• B - £125.00 to any household who are in Council Tax Bands E to I and are either occupied by single occupiers (as notified to the Council prior to 30th June 2022), or receive a banding reduction due to adaptations to meet the needs of the disabled person.

To qualify for a payment under the Discretionary Scheme, your household must have been liable for, and living in a property in Flintshire as their sole and main residence on 15th February 2022, be responsible for paying the associated utility bills for that property on 15th February and meet the qualifying criteria above on that date.

If the Council already hold your Direct Debit details, and you satisfy one of the qualifying criteria for a Cost-Of-Living Discretionary Scheme payment, you should have received an automatic payment into your bank.

If you meet the qualifying criteria and you have not previously supplied the Council with your bank details.

Please Register Here

 

Additionally, if your household was in receipt to Free School Meals as at 15th February 2022, your household may be entitled to a payment of £125.00 Discretionary Cost of Living Payment. Please note that this payment can also be a top-up to any other Cost of Living Payment already made.

If the Council already hold your Direct Debit details, and you satisfy the qualifying criteria for a Free School Meals Cost-Of-Living Discretionary Scheme payment, you should have received an automatic payment into your bank.

If you meet the qualifying criteria for the Free School Meals Discretionary Cost of Living Payment and you have not previously supplied the Council with your bank details, you will have received a letter providing details of how to register. You should use the link provided on this letter to submit your application. Alternatively, you can do it here:

https://www.flintshire.gov.uk/fsmcol

Please do not use the registration form on the green button above as it will not accept your application.

Further details of the schemes including Frequently Asked Questions are available at https://gov.wales/cost-living-support-scheme-guide-local-authorities-html

If you have any urgent queries about the scheme, you can email the Council at local.taxation@flintshire.gov.uk or contact 01352 704848 Option 6.

Be mindful of emails or texts from suspicious sources offering information on the scheme. It's often a scammer trying to steal your information.

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Additional Support

Advicelink Cymru

For debt and money advice and further information on any additional financial support you may be entitled to, you may wish to contact Advicelink Cymru. Please call Freephone 0800 702 2020 (9am to 5pm, Monday to Friday) or to access information and/or talk to adviser online, please click here

Discretionary Assistance Fund

If you are experiencing financial hardship, you may be eligible for support through the Discretionary Assistance Fund (DAF). You can apply to the DAF via the website https://gov.wales/discretionary-assistance-fund-daf/how-apply or by Freephone telephone on 0800 859 5924.

Warm Homes Scheme

The Welsh Government Warm Homes Nest scheme offers a range of free, impartial advice and, if you are eligible, a package of free home energy efficiency improvements such as a new boiler, central heating or insulation. This can lower your energy bills and benefit your health and wellbeing. For more information, call freephone 0808 808 2244 or visit nest.gov.wales.

Direct Debit

Direct Debit is the most convenient way to pay and the majority of our customers choose to pay by this method.

We offer a choice of payment dates, which are:

• Monthly on the 1st, 8th, 18th or the 25th;
• Weekly on a Monday;
• Every four weeks on a Monday;
• Half yearly on 31st May and 30th September;
• Annually on 30th June.

Setting up a Direct Debit could not be easier and changing to this method of payment can be done simply by submitting our online form

Click here to set up a direct debit

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If you have any further questions regarding setting up a Direct Debit, please call the Council Tax team on  01352 704848 .

You can amend your Direct Debit date by completing an online request.

Click here to amend your Direct Debit Payment Date

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You can extend your Direct Debit payments over 12 months so that your last payment each year is in March.

Click here to extend your payments.

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Online

You can Pay Online with most credit and debit cards 24 hours a day.

Click here to pay

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Internet / Telephone Banking

You can make a payment using telephone, internet banking or PayPal.

Simply quote the council’s bank details;

Sort Code - 54 10 10
Account Number - 72521775

and quote your Council Tax account number as shown on your bill.

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Credit / Debit Card Telephone Payments

You can make payment with most credit or debit cards by calling our our automated telephone payment service on 01352 704470 and following the prompts given.

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Bank

You can make payment by cash at any bank, but you may be charged for this service.

It is important that you quote the council’s bank details;

Sort Code - 54 10 10
Account Number - 72521775

and quote your Council Tax account number as shown on your bill.

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Council / Connects Offices
(Opening times as advertised)

We welcome payment by cash and most credit or debit cards. Please take your bill with you when you make your payment and you will be given a receipt.

For information regarding opening times and addresses please follow the link

Flintshire Connects

Click here for more information

Council Tax is a locally set tax that is payable on all domestic properties. Your Council Tax is made up of three separate charges or precepts, based on the property valuation band that your property has been placed in by the Valuation Office Agency.

The separate charges are:

• Flintshire County Council
• Police and Crime Commissioner North Wales
• Your local Town or Community Council

Flintshire County Council collects all of these charges which are then paid to each of the organisations.

For further information about your bill, ways to pay, discounts and exemptions or the spending plans for the council please click this link to Your Guide to Council Tax.

Please follow the link for further information about the spending plans for the Police & Crime Commissioner. Funding North Wales Police

Request a Copy of Your Council Tax bill

Council Tax is charged on most homes whether it is a house, bungalow, flat, maisonette or mobile home and whether it is owned or rented. Usually one person, called the liable person, has to pay the Council Tax. Nobody under the age of 18 can be a liable person.

People living together will both be liable, even if there is only one name on the bill. This applies whether the people are married, living together or in a civil partnership. If one person is a full time student or is severely mentally impaired, they will not be liable.

It is usually the person living in a property that will be the liable person. We have to decide who has to pay Council Tax for each property before we issue a bill.

People who live in a property as their main residence have to pay the Council Tax for that property. We treat you as a resident if you are 18 years old or over and live in a property as your main residence.

If more than one person lives in a property, we use a system called the ‘hierarchy of liability’ to work out who has to pay the Council Tax.

The person nearest to the top of the hierarchy is the person who has to pay. Two people at the same point of the hierarchy have the same responsibility to pay unless one of them is a full time student or is severely mentally impaired. If no one lives in the property then the owner has to pay the Council Tax.

The hierarchy of liability is:

1. A resident who owns the freehold
2. A resident who owns the leasehold
3. A resident who is an assured tenant or is a statutory or secure tenant
4. A resident who is a licensee. This means that they are not a tenant but have permission to stay there
5. Any resident, for example, a squatter
6. An owner of the property who does not live there

There are some properties where the owner, rather than the residents, will be responsible for payment. The hierarchy of liability does not apply to these properties.

The owner will be liable under the following circumstances:

• Houses in multiple occupation. This is where the residents do not form a single household and pay their rent separately for different parts of the property. The tenants will usually have separate tenancy agreements.
• Residential care or nursing homes, and some types of hostels which provide care
• Homes occupied by religious communities
• Homes which are occasionally occupied by the owner and whose domestic staff are also resident
• Properties occupied by ministers of religion, where the property is a residence from which the minister's duties of office are carried out
• Properties provided to asylum seekers

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What if I think I don't have to pay council tax?

If you don't think you have to pay Council Tax, you should contact us first. If you are not happy with our response, you can appeal to the Valuation Tribunal Wales.

What is e-billing?

E-billing is the new way to receive your Council Tax bill. Instead of getting a traditional paper bill we will send your bill by e-mail.

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What are the benefits of e-billing?

E-billing will provide a faster, more efficient and convenient way to receive and check your bills. Here are some of the advantages:

• You can view your bill as soon as it is available and keep a copy on file.
• You still have the choice to download and print your bill.
• You can redistribute copies of bills quickly and electronically.
• Each person named on the bill can receive their own copy at the e-mail address given for each person.
• Bills are issued direct to the intended recipient and are not delayed by post.
• It helps the council to reduce printing and postage costs.
• It helps protect the environment by saving paper.

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How do I register for e-billing?

To register to receive e-bills, simply complete the short application form below;

Ebilling application form

Important guidelines regarding using the council's e-billing service can be found below;

Important guidelines regarding e-billing

Flintshire My Account is our new secure online service that allows you to view details of your Council Tax account as well as accessing and requesting a number of other Council services.

Once you have registered and received your username and password, you will be able to use this service to do the following:

• Check when your next payment is due
• See the value of any discounts that you are getting
• Make payments online
• Review payments you have made
• Tell us about any changes
• View any benefit claims relating to your council tax
• View messages or actions for your account

Click here to register or sign in to Flintshire My Account

If you have received a bill showing a credit on your Council Tax account, you can claim this credit using our online form.

Click Here to Claim Your Council Tax Refund

How do I check my Council Tax Band?

Search the VOA website

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How is my property valued?

The Valuation Office Agency (VOA) is responsible for valuing all properties in England and Wales and placing your property in one of nine property bands. The VOA is an independent agency and not part of the council. From the 1st April 2005, all properties in Wales have been re-valued. The VOA calculate your property band based on property prices on the 1st April 2003. This is known as the ‘valuation date’.

The set date ensures that all properties are assessed as at a fixed point in time, ensuring a fairer system for everyone. The VOA takes account of the size, age, character and locality of your property and sales data from around the valuation date to arrive at the correct valuation band. If your property was built after the 1st April 2003 the VOA will band your property according to what the value would have been on that date using comparable sales data to do this.

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What are the Valuation Bands?

Each band has a range of property values. The amount of Council Tax that you pay depends on the valuation band of the property you live in and the community in which the property is located.

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How do I find out how much I should pay?

If you would like to know how much Council Tax is due for a property that you live in please send an e-mail to local.taxation@flintshire.gov.uk, remembering to let us know the address of the property. We will then send you an e-mail to let you know what the latest Council Tax charges are for the current financial year. We will assume that there are two people living in the property and that you are not entitled to discounts.

The property bands and values for Wales are shown in the Council Tax Guide.

• Band A - Under £44,000
• Band B - £44,001 to £65,000
• Band C - £65,001 to £91,000
• Band D - £91,001 to £123,000
• Band E  - £123,001 to £162,000
• Band F  - £162,001 to £223,000
• Band G - £223,001 to £324,000
• Band H - £324,001 to £424,000
• Band I   - £424,000 and above

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Can I appeal against my property’s valuation band?

The Valuation Office Agency (VOA) values domestic properties for council tax. This valuation is used to set your council tax band. You might need to contact the VOA if you think your council tax band is wrong.

You can find out more about when you can challenge your band and what you need to do at gov.uk/challenge-council-tax-band. If you challenge your band, you must continue to pay council tax at your current band until your appeal is decided.

You can contact the VOA at gov.uk/contact-voa. If you are unable to use the online service you can also contact the VOA on 03000 505 505.

When we work out Council Tax, we assume that two people, aged 18 or over, live in most properties. Some people are ‘disregarded’ for Council Tax purposes. This means that we will not count them for Council Tax purposes when we decide how many people, aged 18 or over, live in your property.

For example if there are two adults in a property and one of them is a disregarded person, the Council Tax charge is calculated as if only one adult is living in the property and a 25% discount would apply. Equally, if there is only one adult living in the property then a 25% discount would normally apply. 

There are several different discounts available which we have summarised below.

Please download and return a completed application form.

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Single Person Discount

If you are the only adult living in a property you may be entitled to a 25% discount.  Please complete our online Single Persons discount form

If someone over 18 joins your household or someone in the household reaches the age of 18 please use our online form to let us know.

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Disregarded Person Discounts 

There are several types of these which we have summarised below.

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Persons in Detention

This discount applies to a person who normally lives in your property but is detained in a prison, hospital or other place of detention for any reason other than for non-payment of Council Tax.

Complete our online form

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Severely Mentally Impaired

A person considered to be severely mentally impaired will be disregarded for Council Tax purposes.

Download an application form

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Persons in Respect of Whom Child Benefit is Payable

This discount applies where a person is 18 but entitlement to child benefit continues to be paid for them.

Complete our online application form.

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School and College Leavers

People aged 18 or 19 who leave school or finish a course at a further education college after 30 April in any year are disregarded for discount purposes until the 1 November of that year.

To apply for this discount please contact the Council Tax team

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Students

Full time students are disregarded for discount purposes during any period in which they fall within the definition of a student.  

Complete our online application form

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Student Nurses

Student nurses are disregarded if they are following a course leading to an appropriate registration as a nurse, midwife or health visitor.  

Download an application form

Apprentices earning no more than £195 per week gross can be disregarded for discount purposes during any period in which they fall within the definition of an apprentice.  

Complete our online form

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Youth Training Trainees

Youth trainees under 25 years old and undertaking training through appropriate employment are disregarded for Council Tax purposes.

Complete our online form.

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Hospital Patients

People whose sole residence is in a National Health Service hospital or registered care home will be disregarded for Council Tax purposes.  

Download an application form

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Patients in Homes

A person whose sole residence is in a residential care home, nursing home, mental nursing home or hostel in England or Wales, and who is receiving care or treatment in a home or hostel is disregarded for Council Tax purposes.

Download an application form.

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Carers

Carers are disregarded for Council Tax purposes, provided they satisfy the conditions of the definition of a carer. Please ensure that you carefully read the definition of a carer on the application form before applying.

Complete our online form

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Carer Workers

If you are a care worker providing care on behalf of an official or charitable body and earn no more than £44 per week from this employment, you may qualify for a discount. Please contact the Council Tax Team to see if you qualify for a discount.

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Carer Leavers

Care leavers are disregarded if they are aged 18 - 25 and are no longer looked after by a local authority, but were looked after on, or at any subsequent time after their 16th birthday.

Download our application form

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Members of Religious Communities

If a person is a member of a religious community whose principal occupation is prayer, contemplation, education, the relief of suffering, or any combination of these they may be disregarded for Council Tax purposes. 

To apply for this discount please contact the Council Tax team

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Disabled Banding Reduction

If you, or someone who lives in your household, needs an extra room or extra space in your home because of a disability, we may be able to give you a reduction in the amount of Council Tax that you pay.

A reduction may not apply just because the disabled person is registered as disabled. The criteria relates to the physical nature of your property.

Provided that it is essential or of major importance for the well-being of the disabled person who is resident in your property, a reduction may be granted if one of the following conditions applies:

• A room, other than a bathroom, kitchen or lavatory, is used mainly by the disabled person and is required for meeting their needs.
• An additional bathroom or kitchen is required to meet the needs of the disabled person.
• There is enough space for the use of a wheelchair where one needs to be used inside the property.

You do not have to have made any adaptations yourself to the property. Providing one of the above conditions applies, you may be entitled to a reduction.

It may be necessary for a Council tax inspector to visit the property, to confirm the adaptations that have been made to your property. The inspector will normally contact you in order to make an appointment. Please note all staff carry and provide identification.

If we give you a disabled band reduction we will charge you Council Tax at one band lower than your actual valuation band. For example, if your property is in band D you will be charged the band C rate. If your property is in band A, your reduction will be 1/9th of the charge for Band D in your area.

If you want to apply for a disabled banding reduction you can complete our online form.

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Foster Carers

Foster Carers who are on the Council’s approved list of Local Authority Foster Carer’s will receive a 50% discount. The discount will awarded automatically.

Foster Carer’s who foster for Flintshire but who reside elsewhere and pay Council Tax at another local authority will be awarded financial assistance in the form of a monthly grant equivalent to a 50% discount in their council tax.

For more information about fostering for Flintshire County Council please click here.

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Council Tax Reduction Scheme

If you are responsible for paying the Council Tax and you are on a low income, you may be able to get help with some or all of your Council Tax bill.

For more information and how to claim please visit our Council Tax Reduction Page.

Sometimes you may not have to pay Council Tax. Most exemptions only apply when no-one lives in a property, but sometimes occupied properties are exempt.

A brief description of the many different types of exemptions that are available are given on this page.

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Exemptions with a Time Limit

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• Class A 
  An unoccupied property requiring / undergoing major repair / structural alteration

  This exemption can be applied to a property which is unoccupied and undergoing or requiring major repair or structural alteration and can be applied for a maximum of 12 months.

  If the works continue and the property remains unoccupied after 12 months, the full council tax charge will be due.

  Download an application form

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• Class B
  An unoccupied property owned by a charity

  An empty property owned by a charity and last used for charitable purposes is exempt for up to six months.

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• Class C
  An unoccupied property which is unfurnished

  Empty and unfurnished properties are exempt for up to six months. Newly built properties are exempt for up to six months after they are completed as long as the property remains unoccupied and unfurnished.

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• Class F
  An unoccupied property following the death of the occupant

  This exemption applies when a property is left unoccupied following the death of the person liable to pay the council tax and a grant of probate or letters of administration have not been awarded.

  The exemption will cease 6 months after grant of probate or letters of administration have been awarded. The exemption will also cease If the property becomes occupied; or If the property is sold or transferred to a beneficiary; or by re-letting of a rental property.

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Empty properties that are exempt as long as they are unoccupied

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• Class D
  An unoccupied property left empty by people who are in prison

  This exemption applies to unoccupied properties where the owner or tenant of the property is detained in a prison, hospital or other place of detention.

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• Class E
  A Property left unoccupied by a person in a hospital or care home

  This exemption applies where a person has left their property unoccupied to receive care or treatment in a hospital, residential care home, nursing home or hostel. The exemption will only apply if the occupier has no intention of returning to the property.

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• Class G
  Properties where occupation is forbidden by law

  This exemption will apply to a property if its occupation is prohibited by law.

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• Class H
  An unoccupied property such as vicarages being kept for a minister of religion

  This exemption applies to a property that is unoccupied and waiting to be occupied by a minister of religion who will perform the duties of their office at the property.

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• Class I
  An unoccupied property left empty because the liable person has gone to live elsewhere to receive personal care

  This exemption applies where a person has left their property unoccupied to live with someone else in order to receive personal care due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder.

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• Class J
  A property left unoccupied by a person providing personal care

  This exemption applies where a person has left their property unoccupied to live with someone else in order to provide personal care for someone else due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder. 

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• Class K
  A property left unoccupied by a student

  This exemption applies if an unoccupied property is owned by and was last occupied by a student.

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• Class L
  An unoccupied property which has been re-possessed

  This exemption applies to properties that are unoccupied and have been re-possessed by the mortgage provider. If the property is not unoccupied on the date of re-possession, the exemption will take affect from the date it becomes unoccupied.

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• Class Q
  A property left unoccupied by a person who is bankrupt

  This exemption applies where the person who would be liable to pay council tax for an unoccupied property is in bankruptcy.

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• Class R
  An unoccupied caravan pitch or boat mooring

  A caravan pitch which is not occupied by a caravan, or a mooring which is not occupied by a boat, is exempt.

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• Class T
  An unoccupied annexe to an occupied property

  This exemption relates to annexes which form part of premises which include another property and where the unoccupied annexe may not be let separately without a breach of planning control. The exemption may apply whether the annexe is furnished or not.

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Properties that are exempt while occupied

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• Class M
  Student halls of residence

  Halls of residence for students are exempt provided the accommodation is owned or managed by a prescribed educational establishment; a body established only for charitable purposes; or is subject to an agreement which enables an educational establishment to nominate the majority of the student residents.

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• Class N 
  A property occupied solely by students

  This exemption applies where all the residents of a property are students who are undertaking a full-time course of education at a prescribed educational establishment or are school or college leavers.

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• Class O
  Armed Forces accommodation

  This exemption applies to living accommodation for HM Forces which are owned by the Secretary of State for Defence whether occupied or not.

  This includes barracks and other accommodation on military bases, together with married quarters and any other dwellings, wherever located, provided the accommodation is held for the purposes of forces accommodation.

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• Class P
  Properties occupied by visiting forces or members of international defence organisations, or their dependants

  A property is exempt if any of the occupiers liable to pay council tax are members (or a dependant of a member) of a visiting force.

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• Class S
  A property occupied solely by persons under the age of 18

  This exemption applies to properties where all the occupiers are under 18 years old.

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• Class U
  Properties occupied only by people who are severely mentally impaired who would otherwise be liable to pay Council Tax

  This exemption applies to properties where the occupiers are liable to pay council tax and are all persons who are considered to be severely mentally impaired

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• Class V
  A property which is occupied as the main residence of a person with diplomatic privileges or immunity

  This exemption applies if the property is the main UK residence of at least one person who has diplomatic privileges or immunity.

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• Class W 
  An occupied annex to an occupied property

  A property is exempt if it forms part of a single property including at least one other dwelling and is occupied by an elderly or disabled relative of the owner who lives in the other part.

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• Class X
  A care leaver can disregarded for Council Tax until their 25th birthday

  A “care leaver” is defined as a category 3 young person under the meaning given section 104 of the Social Services and Well-Being (Wales) Act 2014 (1).

  Care leavers are disregarded for Council Tax until their 25th birthday.

  Properties where a care leaver is living alone, with other care leavers, full time students, school leavers or persons who are entitled to child benefit to be paid for them, are exempt.

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If you would like more information about Council Tax exemptions, need some advice or want to make an application, please contact us.

If you need to report that someone who pays Council Tax has recently died, you can report this via the Tell Us Once form on the gov.uk website.

Click Here to Report

This one notification will then be reported to all appropriate areas of the Council.

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If you wish to report this to the Council Tax office directly you can do so by:

• Calling the council tax help line on 01352 704848
• Emailing local.taxation@flintshire.gov.uk
• By writing to Revenue Services, County Hall, Mold, CH7 6NA.

We will require the following information from you:

• The deceased person`s name and the date of death
• The address of the property they lived in.
• Whether a single person discount is now required.

If the deceased person was the council tax payer, we will also require the following information:

• The names and addresses of any executors to the will
• The name and address of the appointed solicitor if you wish the council to deal with a solicitor.

It is important that the executor(s) keep the council informed of:

• The date probate is granted
• Details of the transfer of the property or the end date of the tenancy if the property is rented.
• The date the furniture was removed from the property.

If you are supplying information only a short time after a person’s death, you may only be able to give their name, address and date of death. Further information can be supplied once it is available. Please remember to include your name, address and telephone number on all communications.

During this time however, the council may contact the executors periodically to review entitlement to the exemption applied.

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The deceased person lived on their own - how does this affect the council tax on the property?

When a person lived on their own and that person dies, there may be no council tax to pay as long as the property is empty until it is occupied again, or probate is granted.

If the property remains unoccupied following a grant of probate, a further period of up to six months exemption may be awarded providing the property remains empty and has not been sold or transferred to someone else.

This exemption will also apply where a tenant has died if their personal representative remains liable for rent after the date of death.

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How is the council tax affected when there were two adults living in the property?

When a property was previously occupied by two adults, the council tax bill might have been in both names or in the name of only one of the occupants.

If only one person continues to occupy the property, the council tax bill will be put into their name and a single person discount will be applied, giving a 25% discount.

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What if more than two adults are living at the property?

If more than two adults previously occupied the property and one person dies, it is important that the council tax bill is in the names of the remaining occupants. Please contact us with this information as soon as possible.

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Will the executors (personal representatives) be liable for council tax?

When probate has been granted, a document is issued to the executor providing them with the authority to deal with the estate. If after probate is granted ownership of the property is transferred to a beneficiary of the will, the council tax liability will be passed on to them.

If the property remains under the control of the estate for more than six months, after the date of probate, the Executor will be responsible for making payment of any council tax due.

Please note that the executor is not personally liable for the council tax bill and any payment should be made from the deceased estate.

What is the Council Tax Premium?

Properties that are not in use as someone`s sole or main residence due to being designated as second homes or long term empty are subject to a premium of 50%.

The discretion given to local authorities to charge a premium is intended to be a tool to help local authorities to:

• bring long-term empty homes back into use to provide safe, secure and affordable homes
• support local authorities in increasing the supply of affordable housing and enhancing the sustainability of local communities

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Are there any exceptions to the premium?

There are some exceptions to the premium that may apply:

• Class 1
  Dwellings being marketed for sale – this exception is time-limited for one year
• Class 2 
  Dwellings being marketed for let – this exception is time-limited for one year
• Class 3 
  Annexes forming part of, or being treated as part of, the main dwelling
• Class 4 
  Dwellings which would be someone’s sole or main residence if they were not residing in armed forces accommodation
• Class 5 
  Occupied caravan pitches and boat moorings
• Class 6 
  Seasonal homes where year-round occupation is prohibited
• Class 7 
  Job-related dwellings

If you believe you are eligible for an exception listed above please complete our online form at www.flintshire.gov.uk/ctforms with the relevant information.

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What if my property isn’t eligible for an exception?

You will be subject to the 50% Council Tax Premium, however the council does have schemes in place if your property remains a second home or long term empty property. If you would like to work with the council in order to bring the property back into full-time use we can potentially assist you.

The Council has schemes to assist empty property owners in bringing their empty properties back into use.

Details can be found at www.flintshire.gov.uk/en/Resident/Housing/Housing-Grants--Loans.aspx

Why have I received this completion notice?

The council considers that, for Council Tax purposes, your property has either reached a stage of substantial completion or that outstanding works could reasonably be completed within the next 3 months.

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How has the council come to this conclusion?

A property will be considered to have reached a stage of substantial completion when it meets the following criteria:

• The basic structure is complete, for example all external walls and roof in place.
• Internal walls are built (although not necessarily plastered).
• Floors laid (although the screed or top coat of concrete need not have been laid).
• A notice may also be served if the above criteria is not fully met but the council consider that any outstanding works could reasonably be completed within the next 3 months.

In order to be considered and ready for banding, the following work does not need to have been carried out:

• Internal decoration of the property.
• Final fitting of sanitary ware and kitchen units
• Final fitting of electrical plug points and switches
• Final connection of water, gas and electricity (although services should be laid on to the site).

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How can the council issue a completion notice for council tax purposes when neither Building Control nor the National House Building Council have issued their completion notice?

The completion notices issued for council tax purposes are not the same as completion notices issued under Building Control regulations, as they both serve different purposes. Even if a completion notice has not been issued under Building Control regulations, it does not prevent one from being issued for Council Tax or, if one has been, it does not mean a different date cannot be used.

Similarly, the completion date does not refer to the date the property is sold - it refers to the date the property is structurally complete, which is usually before the date of sale.

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Does this mean I now have to start paying Council Tax?

New properties, whether newly constructed or created by conversion, which are unoccupied and substantially unfurnished are exempt from Council Tax for any period of up to six months. Once the six months has expired, provided the property remains unfurnished and unoccupied, a 100% empty charge then falls due.

Therefore, from the date of completion, a builder has six months in which to let or sell the new property, before they become liable for a charge.

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Valuation Office

To help the Valuation Office band properties from the correct day, we supply it with copies of all completion notices served, plus information as to any completion notices withdrawn or revised agreements reached.

The contact details for the Valuation Office are:

The Listing Officer
Valuation Office Agency
Durham Customer Service Centre
Wycliffe House
Green Lane
Durham
DH1 3UW

Tel: 03000 505 505 or visit www.voa.gov.uk

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Appeals

If you agree with the completion date proposed by us, please complete Part A of the Completion Notice Response within 7 days.

However, if you disagree, you should contact us on 01352 704848 or complete Part B of the Completion Notice Response and we can give consideration to the possibility of amending the completion date on the grounds that the building:

• Has not been completed
• Cannot reasonably be expected to be completed by the specified day

If both parties are unable to agree a new completion date you do have the right to appeal to the Valuation Tribunal for Wales.

This appeal must be made within 4 weeks of the date of service of the completion notice, so it is important to contact the council as soon as possible if you do disagree with the completion date.

If an appeal is made and it is not dismissed or withdrawn, the completion day will be the day determined by the tribunal.

The contact details for the Valuation Tribunal are:

Valuation Tribunal for Wales
22 Gold Tops
Newport
NP20 4PG

Tel: 01633 255003
E-mail:  correspondence@valuationtribunal.wales

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Flintshire County Council Contact Details

Telephone: 01352 704848

E-mail:    inspections@flintshire.gov.uk

Address: Flintshire County Council,
               Revenue Services,
               County Hall,
               Mold,
               CH7 6NA

If you are having problems paying your Council tax, please let us know. We want to help you pay your Council Tax and we may be able to come to a payment arrangement that you can afford. If you don't let us know that you are having difficulty making regular payments, you may incur further costs and charges which will have to be paid.

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I find it difficult to pay my council tax on my payment date. Can I change my day of payment?

If your payment date is inconvenient, consider paying by Direct Debit as this gives you more flexibility in choosing payment dates. You can pay on the 1^st, 8^th, 18^th or 25^th day. 

If you pay by Direct Debit, you can be sure that your payment will reach us on time and you won't have to worry about further recovery action.

You can switch to direct debit by submitting an online direct debit form.

Click here to set up a direct debit

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Paying Council Tax over 12 months

To make payments more manageable, you can spread monthly payments over 12 months from April - March. If you do not wish to pay by direct debit, these payments will be due on the 1st of each month.

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What happens if I don't pay?

If you don't pay your Council Tax on time, we will send you a reminder notice. If you do not bring the instalment or instalments up to date within seven days, you will lose your right to pay by instalments and, without further notice, after a further period of seven days, we may ask you to pay the full amount you owe for the year.

We will only send a maximum of 2 reminder notices in any financial year. If the payment is not brought up to date in accordance with the reminder notice or we do not hear from you, you will be sent a summons and this will incur you costs and charges.

For more information and to get free advice on debt, check out the website GOV.UK 

Alternatively you can receive free local advice by contacting:

• Citizens Advice Flintshire on 0808 278 7923
• Advicelink Cymru on 0800 7022 020

If you have received a Liability Order for Council Tax through the post, it is important that you take immediate action.

You can make payment in full by calling our automated payment line on 01352 704470 or on-line.

Click here to pay

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If you are unable to make payment in full you must complete the form that you received with your letter.

Alternatively, the information can be completed using our online Request For Information form.

Click Here to complete Request For Information

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If you prefer, you can also contact the Council Tax service on 01352 704848 to provide your employment and income details and to discuss a payment agreement or arrange an Attachment to Earnings Order where the balance is repaid to us by your employer directly from your wages.

If you fail to pay and do not provide the Council within 7 days of the date of the Liability Order, the balance will be passed to the Council’s Enforcement Agents for collection. If an Enforcement Agent is engaged to enforce the Liability Order, the amount you owe could significantly increase.

The charges that you will be liable for could be:

• For each Liability Order balance they act on, an upfront fee of £75 will become payable to them directly.
• If they have to visit your home to collect your debt, a further £235 is payable
• If they have to visit you and your debt is over £1,500, then an additional cost of 7.5% of the balance above £1,500 is payable by you.
• If you break an arrangement and they attend your property with a vehicle to remove your goods, a further £110 costs are payable directly to them plus an additional fee of 7.5% of any balance greater than £1,500.

The council can instruct an enforcement agent to collect outstanding Council Tax debt from you if a liability order has been issued in your name. We will do this either if you have not made, or not kept to an agreed repayment plan, or you have not completed and returned the personal information form sent to you.

The enforcement agent will contact you to arrange payment either in full or by instalments. You must answer their letters, emails or calls and arrange payment. If your debt has been passed to an enforcement agent you will incur a fixed fee of £75 for each liability order when they issue a letter to you by post.

Any payments or offers of repayment should then be made to the Debt Enforcement Section.

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Enforcement visit

If you do not arrange to pay the enforcement agents, or arrange to make payment and then do not pay as agreed they will visit you. If they visit there is a fixed fee of £235 plus 7.5% for any balance due above £1500.

The enforcement agent will normally ask you for payment in full, however if you cannot meet this request, the enforcement agent will normally make a repayment arrangement with you. The Enforcement Agent may enter into a Controlled Goods Agreement, where the agent makes a list of your possessions that is equal in value to your debt.

If your possessions are subject to a Controlled Goods Agreement you cannot dispose or sell them without the enforcement agents permission.

If you do not sign the Controlled Goods Agreement the enforcement agent can take your goods whilst they is at your property. There are additional costs of £110 plus 7.5% for any balance due above £1500 if goods have to be removed and sold.

If you do not pay as agreed and you have signed a Controlled Goods Agreement, the enforcement agent may enter your property, by force if necessary, to take the goods listed.

If the enforcement agent believes that there are insufficient items to clear the debt, we will then consider other recovery options such as bankruptcy or a charging order against your property.

You can contact us in the following ways

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By e-mail

Send an e-mail to local.taxation@flintshire.gov.uk

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By phone

You can call us between 8.30am - 5.00pm, Monday to Friday.

Our telephone number is 01352 704848

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In person

Visit one of our Flintshire Connects offices based in Mold, Flint, Holywell, Buckley and Connah's Quay. 

For information regarding opening times and addresses please follow the link;

Flintshire Connects

Flintshire County Council will use the information you give in this form, and any supporting evidence you provide to assess your liability for Council Tax. This is required under Local Government Finance Act 1992 and all other relevant regulations associated with the assessment of Council Tax.

We will keep your data for the duration when you are liable to pay Council Tax and for a period of 7 years after your liability to pay Council Tax has ended.

We may share your information with other Council services in order to ensure our records are accurate and up-to-date, to improve the standard of the services we deliver, and to perform any of our statutory duties, including enforcement duties.

Flintshire County Council may check information you have provided, or information about you that someone else has provided, with other information we hold. We may also get information about you from certain third parties, or give information to them to:

• make sure the information is accurate
• prevent or detect crime
• the assessment or collection of any tax or duty or of any imposition of a similar nature
• protect public funds.

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If you feel that Flintshire County Council have mishandled your personal data at any time you can make a complaint to the Information Commissioners Office by visiting their website or by calling their helpline on 0303 123 1113.

For further information about how Flintshire County Council processes personal data and your rights, please see our privacy notice on our website – http://www.flintshire.gov.uk/en/Resident/Contact-Us/Privacy-Notice.aspx