Council Tax 50% annexe discount + 25% single occupancy discount

robbo223

Very simply: does anyone here have experience or knowledge of how councils are meant to combine the new (April 2014) 50% annexe discount (where you are related to the occupants of the main building) with the long-standing 25% single occupier discount?

My reading of the situation is that it should be a straight 75% combined discount, but some councils (including mine) say that the 50% discount is applied first and then you pay 75% of the remaining 50% (i.e. you only end up with a 62.5% discount overall)

I can't find any definitive answers online, so does anyone here know anything on this?

Thanks, Rob.

CIS

The problem is that the regulations (http://offlinehbpl.hbpl.co.uk/NewsAttachments/RLP/uksi_20132977_en.pdf) are very confusing and not clear as to whether it's calculated pre or post any other discount.

The explanatory notes (which aren't part of the regs) gives an intended explanation though:

These Regulations relate to England and prescribe a 50% reduction in the amount of council tax
payable (on top of any discounts under sections 11 or 11A and/ or any premiums under section
11B) for people living in annexes provided they are related to the person liable to pay the council
tax of the main dwelling (or the person who would be so liable were it not for an exemption or
100% discount or reduction), and for people living in dwellings with annexes which are
unoccupied provided they are using those annexes as part of their main residence.

"on top of any discounts under sections 11 or 11A and/ or any premiums under section
11B"
Section 11 of the LGFA 1992 cover the 25% single occupancy discount.