Finance - Martham Parish Council

Great Yarmouth Borough Council Tax Information 2025/26

Important Changes That May Affect You

Residents should be aware of several important changes to Council Tax arrangements for the 2025/26 financial year. These include updates to Adult Social Care funding, the introduction of a Second Home Premium, guidance on council tax banding and appeals, and details of available discounts and financial support.

Adult Social Care Funding Precept

For 2025/26, the Council Tax charge attributable to Norfolk County Council includes a precept to fund adult social care.

The Adult Social Care increase for 2025/26 is 5.0%.
This increase is calculated based on the total council tax charged by Norfolk County Council in 2024/25, including both:
- the General Council Tax element, and
- the Adult Social Care Precept element.

Changes to How Charges Are Shown

The way council tax bills are presented is set by Government regulations through the Ministry of Housing, Communities and Local Government. As a result:

The layout of Norfolk County Council’s council tax information has changed from 2024/25.
For 2025/26, Adult Social Care charges must be shown as:
- one single line,
- displaying one total cash figure, and
- one overall percentage increase.

Further information is available at:
www.norfolk.gov.uk/counciltax

Second Home Premium

From 1 April 2025, an additional Council Tax premium will be introduced for properties registered as second homes.

A further premium of 100% will apply.
This means second homes will be charged 200% of the standard Council Tax rate.

What Is a Second Home?

For Council Tax purposes, a second home is defined as a dwelling that:

has no one resident, and
is substantially furnished.

Exceptions

There are certain circumstances where the second home premium does not apply. If you believe your property:

is not a second home, or
falls into an exempt category,

you can contact the council by completing the online Second Home Occupation Form. This form also provides details of all exceptions.

More information can be found at:
www.great-yarmouth.gov.uk/council-tax

Council Tax Banding and Appeals

The amount of Council Tax you pay depends on the valuation band assigned to your property by the Valuation Office Agency (VOA).

Bands are based on open market values as at 1 April 1991.
You can appeal your banding directly to the VOA at no initial cost.

Important to Note

Making an appeal does not allow you to stop paying Council Tax.
If your appeal is successful:
future payments will be reduced, and
any overpayments will be refunded.

Contact details for the Valuation Office Agency:

Telephone: 03000 501501
Website: www.gov.uk/contact-voa

Further appeal guidance is available at:
www.great-yarmouth.gov.uk/council-tax

Local Council Tax Support

Local Council Tax Support helps people on low incomes pay their Council Tax.

You may qualify if:

you are working, retired, or receiving benefits,
you rent or own your home (including with a mortgage),
you have less than £16,000 in savings, and
your weekly income is within qualifying limits.

Income Not Taken Into Account

Some types of income are ignored when calculating entitlement, including:

Disability Living Allowance (DLA),
Attendance Allowance,
War Pensions.

Universal Credit

If you receive Universal Credit, this does not include help with Council Tax. You must apply separately to Great Yarmouth Borough Council for Council Tax Support.

Households With Other Adults

Support may also be available if:

you are the only person liable for Council Tax, and
another adult over 18 lives with you (not a partner or joint tenant),
and that person is on a low income.

In these cases, your income and savings are disregarded, but those of the other resident are assessed.

You can:

use the Council Tax Support calculator at
www.great-yarmouth.entitledto.co.uk
submit a claim online at
www.great-yarmouth.gov.uk/ctax-reduction-apply

Further Help

Customer Services can be contacted on 01493 846291, or appointments can be made online at:
www.great-yarmouth.gov.uk/virtual-appointments

Council offices are located at:
Novus Centre, The Conge, Great Yarmouth, NR30 1NA

Reductions for Disabled Residents

Council Tax may be reduced if a home has been adapted to meet the needs of a disabled resident. This includes situations where:

an extra room is required, or
a wheelchair is used indoors.

The reduction works by lowering the property’s valuation band by one band (including Band A properties). This ensures disabled residents do not pay more Council Tax due to the need for additional space.

For further advice, contact Customer Services on 01493 846244.

Council Tax Discounts

Council Tax bills assume there are two or more adults living in a property.

If only one adult lives in the home, a 25% discount applies.

People Not Counted as Adults for Council Tax

The following people may not be counted when determining how many adults live in a dwelling:

full-time students and non-British spouses of students
student nurses
apprentices and Youth Training trainees
hospital patients
people living in care homes
people who are severely mentally impaired
residents of certain hostels or night shelters
18- and 19-year-olds who are at or have just left school
certain care workers (usually working for charities)
carers providing care for someone with a disability (who is not a spouse, partner, or child under 18)
members of religious communities (such as monks and nuns)
people in prison (except those imprisoned for non-payment of Council Tax or fines)
people with diplomatic privileges or immunities
members and dependants of international headquarters and defence organisations
members and dependants of visiting forces
certain annexes occupied by relatives, or unoccupied annexes used as part of the main residence