The UK's council-tax specialists

Dear Revenues Department,

I write formally to appeal the refusal of a 25% single person discount on my council tax account, reference CT-2024-087341, in respect of the property at 14 Birchwood Avenue, Leeds LS6 3PT. I have been the sole adult resident at this address since 1 March 2023. I submitted a single person discount application on 14 March 2023; the discount has not been applied to any bill issued since that date.

Ground 1 — Entitlement to 25% Discount Under Section 11(1) of the Local Government Finance Act 1992

Section 11(1) of the Local Government Finance Act 1992 provides that where a dwelling is occupied by only one qualifying adult, the amount of council tax payable shall be reduced by 25%. The Council Tax (Discount Disregards) Order 1992 (SI 1992/548) sets out the categories of persons who are disregarded for the purpose of counting residents. As the sole adult resident not falling within any disregard category, I am the single qualifying resident and am therefore entitled to the discount as of right.

I attach a copy of my council tax application dated 14 March 2023 together with evidence of sole occupancy: a letter addressed solely to me from my GP dated 12 April 2024 and a copy of my current tenancy agreement showing a single named tenant.

Ground 2 — Council's Failure to Apply the Discount Despite Valid Application

The Council Tax (Administration and Enforcement) Regulations 1992, Regulation 34, requires the billing authority to give effect to a valid application for a discount promptly and to credit or refund any overpayment that arises as a result. Your authority has issued six bills since March 2023, none of which reflect the 25% reduction to which I am entitled. The cumulative overcharge to date amounts to approximately £214.50.

I therefore request that the council: (1) apply the 25% single person discount to my account with immediate effect; (2) calculate the overpayment from 1 March 2023 to the current date and credit or refund that sum within 14 days; and (3) confirm in writing that future bills will reflect the correct reduced rate.

If the council does not resolve this matter within 14 days of the date of this letter, I will make a formal appeal to the Valuation Tribunal for England pursuant to the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009. I will also report the failure to the Local Government Ombudsman should the delay cause me identifiable financial loss.