Should you be receiving a Council Tax or Contribution in Lieu of Council Tax (CILCOT) discount or exemption?
You’ll usually have to pay Council Tax if you’re 18 or over. A full Council Tax bill is based on at least 2 adults living in a home. Spouses and partners who live together are jointly responsible for paying the bill.
Who is not counted for Council Tax?
Some people are not counted (‘disregarded’) when working out how many people live in a property. This means you might be able to apply for a discount on your Council Tax bill if you get one.
You’re disregarded if you’re:
- under 18 years old
- on certain apprentice schemes
- 18 or 19 years old and in full-time education
- a full time student at college or university
- under 25 years old and get funding from the Education and Skills Funding Agency
- a student nurse
- a foreign language assistant registered with the British Council
- severely mentally impaired
- a live-in carer for someone who is not your partner, spouse, or child under 18
- a diplomat
For more information on how to receive you Council Tax discount please click here to visit gov.uk or visit your local councils website for further details.
CILOCT
Contribution in lieu of council tax (CILOCT) is what all families living in SFA/SSFA pay instead of council tax. CILOCT is collected by the MOD and then paid to the councils dependent on how many SFA are in their area. Irrespective of normal entitlement to Service accommodation CILOCT will be always charged at a rate consistent with the accommodation charge.
In common with council tax rules, a discount of is applicable to single adults living in SFA/SSFA who pay CILOCT. To qualify for a discount, an occupant must be living alone, or solely with people who fall into one of the following categories:
- children under 18;
- people on apprentice schemes;
- 18 and 19-year-olds in full-time education;
- full-time college and university students (but excluding Service personnel in receipt of their normal salary);
- young people under 25 who get funding from the Skills Funding Agency or Young People’s Learning Agency;
- student nurses;
- foreign language assistants registered with the British Council;
- people with a severe mental disability. To qualify for the concession, a doctor’s certificate must be provided to a suitably qualified person to certify that the individual has a severe mental disability;
- live-in carers who look after someone who isn’t their partner, spouse or child;
- diplomats.
For further information about CILOCT please read JSP 464 Volume 3 Part 1