Council Tax

Council Tax is a local tax, set by councils to help pay for local services like policing and refuse collection. It applies to all domestic properties, including houses, bungalows, flats, maisonettes, mobile homes or houseboats, whether owned or rented.

When the Council Tax system was introduced all properties were valued and put into a 'valuation band'. The valuation bands for homes in England are based on their value on 1 April 1991, not their current value. The valuation band determines how much Council Tax you pay.

Who is responsible for paying the bill?

There's one Council Tax bill for each home. Usually it's the owner-occupier, or the tenant living in the property, who has to pay the bill. Spouses and partners who live together are both responsible for paying the bill.

Technically, the person who has to pay the Council Tax is called the 'liable person'. The person at the top or nearest to the top of the following list is the liable person:

• lives in the property and owns it
• lives in the property and has a lease (this includes 'assured tenants' under the Housing Act 1988)
• lives in the property and is a 'statutory' or 'secure' tenant
• lives in the property and isn't a tenant but has permission to live there
• lives in the property (for example a squatter)
• has a lease of six months or more on the property, but doesn't live there
• owns the property but doesn't live there
• You can't be a 'liable person' if you're under age 18.

When a property is empty

If a property is empty the person normally responsible for paying may qualify for exemption or a discount.

Council Tax and moving

If you move home you need to tell your council. This is so you don't pay too much Council Tax for your old home and you pay the right amount for your new one. When you move:

• tell us the date you're moving out so that we can adjust the bill for your old home (you may get a refund)
• tell us (or your new Council if you're moving to a different area) when you're moving in so they can start the bill for your new home from the right date.

For more information about Council tax, please visit the Council Tax section of the DirectGov website.