Who Can Apply
The person liable to pay the Council Tax for a dwelling in which a disabled person resides.
A Disabled Person
Any person who is substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise).
Property Requirements
At least one of the three property requirements listed overleaf in question 3 must be present in the dwelling and be of major importance to the wellbeing of the disabled person. These are the only features which may be taken into consideration. Please note that garages are not included, a room need not have been specially built but could be an existing room used specifically for the disabled person for example to house dialysis equipment.
How the relief will be calculated
If the relief is given, the property will be taxed as if it were in the next lowest valuation band; ie a band E dwelling would be taxed as though it were in band D. The band shown in the actual Valuation List will however not be changed. If a dwelling is in band A, from the 1st April 2000 the reduction will be equivalent to 1/9th of band D amount.
Appeals
If the Council decides not to award an exemption an appeal may be made to a Valuation Tribunal.
Regulations
The official regulations governing ‘Disabled Persons’ Relief may be found in various legislation made by Parliament or issued by the Secretary of State.
