Council Tax reviews

We're required by law to maintain accurate up to date Council Tax records. As part of this, we carry out reviews of discounts and exemptions from time to time. This is to make sure these are correctly applied and that there hasn't been any changes which could have affected your entitlement.

We may contact you by:

• text message

• email

• phone

• letter

Single person discount review

If you've received a single person discount review letter from Liberata, this is genuine and you should complete the review to make sure you keep your discount. Find out how to complete the single person discount review.

Severely mentally impaired (SMI) discount review

We’re conducting a review of all Council Tax accounts receiving the severely mentally impaired (SMI) discount for the property being occupied by a person who is severely mentally impaired. 

You may receive a letter to complete an online form to confirm your entitlement. These are genuine and you should complete the review to make sure you keep your discount. Your discount may be removed if we don’t receive a response from you.

The electronic SMI discount review has now been completed. The paper SMI discount review remains in progress.

Completed reviews

Our reviews for Class I exemption, Class E exemption, Class U exemption and disabled reduction for 2025/26 are all complete, and the links to the online review forms for these have been deactivated.

If you received a text, email or letter about any of these reviews but you didn’t respond, we may still contact you in due course to confirm your entitlement.

If you need to tell us about any changes to your circumstances that could affect your discount or exemption, please fill the relevant online form to change your details for Council Tax.