Council Tax

Flintshire County Council has approved the introduction of a Council Tax discretionary discount for eligible care leavers.

Looked after children and care leavers are amongst the most vulnerable groups in society. The ‘Hidden Ambitions’ report, produced by the Children’s Commissioner for Wales in March 2017, highlighted the difficulties that care leavers face in managing their money and paying bills (including payment of Council Tax), after leaving care.

The Council has a responsibility to provide care leavers with the best future prospects available as care leaver’s transition from local authority care into independent living.

There are 4 categories of eligible care leavers:

• Category 1 – a young person looked after aged 16-17
• Category 2 – a care leaver under 18
• Category 3 – care leaver aged 18 or over
• Category 4 – a young person who reconnects to care for education and training purposes

The scheme does not extend to:

• Category 5 – a young person who left care under a Special Guardianship Order
• Category 6 – a young person who did not qualify as a care leaver

Arrangements for support category 5 young people is set out in The Special Guardianship (Wales) (Amendment) Regulations 2018.

The general principals of awarding the discretionary relief are as follows:

• Care leavers who live alone will receive a discount of up to 100%, only after any other discounts or exemptions are applied (e.g. Single Person Discount, Student Exemption, Council Tax Reduction) with the aim of reducing the net liability to nil.
• If they are jointly liable with one or more residents in the property who are not care leavers they will receive 50% discount on the total charge only after any other discounts or exemptions are applied. (e.g. Student disregard or exemption, Council Tax Reduction).
• If they live in a household and the liable person would be exempt if the Care Leaver did not reside with them then 100% discretionary relief will be applied.
• Where the care leaver is liable for more than one property the discretionary relief will be awarded in respect of only one property, that being the care leavers sole and main residence.
• Where the care leaver lives in a household and the Council Tax would be subject to either a discount or disregard if the care leaver did not reside there (e.g. the liable person could claim a Single Person Discount or Student Exemption) then the bill will be reduced to 50%.
• Where a care leaver is aged between 18 to 25 and resides in a household but is not liable for Council Tax, the Council Tax person(s) will be able to apply for a discretionary discount if the presence of the care leaver results in an increase in the Council Tax payable; the level of discount will be equivalent to the amount by which the council tax has increased for the householder.

Awards will be made directly by a reduction in liability on the Council Tax account only and notification of the award of discretionary relief will be by way of the Council Tax bill.

The care leaver (or his/her appointee or a recognised third party acting on his/her behalf) or the liable person where relevant (i.e. the liable person at the property in which the care leaver resides) must advise of any change of circumstances which may impact the Council Tax charge within 21 days.

Exclusions

Houses in Multiple Occupation (HMOs) where occupants:

• Do not constitute a single household
• Are a tenant or a have licence to occupy only part of the dwelling
• Share living space
• Are not the liable party to pay council tax

HMOs are generally ran as a business with the liable party for Council Tax being the landlord(s). For that reason, these properties and respective liable parties are excluded from this Policy.

To make a claim for the Care Leaver’s Discretionary Discount, please complete the application form.

The budget, your Council Tax and local services - Frequently Asked Questions 

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

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

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.

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.

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.

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

My Accounts is our online service that allows you to view details of your Council Tax account. To use this service you need to register by completing and submitting the online registration form. Once you are registered, we will send you a username and a random password to the address that we normally write to you at. When you receive them you should login into My Accounts and change them both to something that you can remember more easily. We strongly advise that you do this for your own security.

Register for My Accounts or Log into My Accounts

What can I use the system for?

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
• Tell us about any changes

Is it secure?

Yes, we are committed to protecting your privacy online. To ensure that nobody can read the information you send us we have taken the below measures.

Encryption technology

Our secure server software encrypts all your personal information. Encryption means taking original data (e.g. your username, customer account number and account details) and converting into coded data so that it is unrecognisable as it travels across the Internet.

When you enter the secure area of our website you will see a padlock icon appear in your browser window. You can click on the padlock to be sure that it is Flintshire County Council you are trusting.

Data Protection

We comply with the Data Protection Act 2018 which ensures the protection and care of personal information. We may lawfully disclose information to other public sector agencies to prevent or detect benefit fraud, other crimes and to protect public funds. We may also use information about you to help you access our services more easily, promote the more efficient delivery of services or help us to recover monies owed. Read more about Data Protection

Why do I need a username and password?

You need a username and a password to help ensure access to your online account is secure.  My Accounts uses a combination of a reference number and a separate password, both of which you will be able to change.

What if I forget my password?

Follow the link from the login page and we will send a reminder to your email address.

Can I be 'timed out' of a session?

For security reasons, all connections to My Accounts are timed out after 20 minutes of inactivity. You will need to enter your username and password again to access your account.

When can I use the system?

The system is available 24 hours a day, 7 days a week.

How do I check my Council Tax Band?

Search the VOA website

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.

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.

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 (pdf opens in new window).

Band	Band Range of Values
A	under £44,000
B	£44,001 to £65,000
C	£65,001 to £91,000
D	£91,001 to £123,000
E	£123,001 to £162,000
F	£162,001 to £223,000
G	£223,001 to £324,000
H	£324,001 to £424,000
I	£424,001 and above

Online

You can Pay Online with most credit and debit cards.

Internet / telephone banking

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

Direct Debit

The majority of our customers choose to pay by Direct Debit. We offer a choice of payment dates, which are: the 1st, 8th, 18th or the 25th day of each month or weekly, if you prefer. If you would like to change to this method of payment, please call the Council Tax team on 01352 704848. We are usually able to set up your Direct Debits over the telephone.

Alternatively, you can download a Direct Debit form.

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 704 470 and following the prompts given.

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 along with your Council Tax account number.

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

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.

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

Disregarded Person Discounts 
There are several types of these which we have summarised below.
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.  
Severely Mentally Impaired
A person considered to be severely mentally impaired will be disregarded for Council Tax purposes. Download an application form 
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.

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
Students
Full time students are disregarded for discount purposes during any period in which they fall within the definition of a student.   Download an application form. 
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
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
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.
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. 
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.
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
Care 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.
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
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

What is the Council Tax Premium

From 1 April 2017, local authorities will be able to charge a premium of up to 100% of the standard rate of council tax on long-term empty homes and second homes.

The legislative changes were made by the Housing (Wales) Act 2014 and the powers given to local authorities are discretionary.

Flintshire County Council has now made a decision to introduce a 50% Council Tax premium, effective from 1 April 2017, for properties designated as second homes or long term empty that are not in use as someone’s sole or main residence.

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

Are there any exceptions to the premium

There are some exceptions to the premium that may apply from 1st April 2017 listed below:

• 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.

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

With effect from April 1st 2017 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.

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.
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).

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.

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.
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
Regent House
Regent Street
Wrexham,
LL11 1PR.

Valuation Tribunal for Wales
North Wales Region Government Buildings Block A (L1)
Sarn Mynach
Llandudno Junction,
LL31 9RZ

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 his 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.
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 he 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:
By e-mail
Send an e-mail to   local.taxation@flintshire.gov.uk
By phone
You can call us between 8.30am - 5.00pm, Monday to Friday. Our telephone number is 01352 704848
In person
Visit one of our Flintshire Connects offices based in Mold, Flint, Holywell, Buckley and Connah's Quay. 
 

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.

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