Who is liable to pay?
A. Resident freeholder (this is the owner-occupier)
B. Resident leaseholder
C. Resident statutory or secured tenant
D. Resident licensee
E. A resident, including squatters
F. The owner, this is usually where the property is empty.
Also see the section below about special cases.
A resident is someone aged 18 or over who lives in the dwelling
as their only or main home.
A dwelling will be exempt from Council Tax, if occupied only by
people under 18 years old.
How do I decide if I am liable to pay?
Read the above list and decide which group you are in. If you
live in a dwelling you must, at the very least, be a resident.
Is there someone else in the property who falls into a higher
group than you? If so, they are liable.
If I am liable, can anyone else be held liable with me?
All people who jointly fall into the same group are jointly
responsible for paying the Council Tax. This includes husband and
wife, couples living together and joint tenants.
What should I do if I move?
You must tell us, in writing if possible, as soon as you
know the date you are moving and the address you will be moving
to.
If you are selling the property, it will be helpful if you can
tell us the names of the new owners.
Moving
out? Tell us online
What happens if my property is empty?
If your property is empty and unfurnished, we will give you a
six-month exemption from paying Council Tax, as long as there has
been a period of occupation after any previous exemption. After the
six months has expired you will be charged the full amount of
Council Tax.
If your property is unoccupied and furnished (maybe it is your
second home, or you let it as a furnished tenancy) we will give you
a 10% discount.
What should I do if my empty property becomes occupied or is
sold?
You must tell us straight away, giving full details of the new
owner or occupier. When we know this we can send out new Council
Tax bills.
Sometimes, the owner, although not living in the property, will
be responsible for paying the Council Tax.
The special cases are:
- A property divided into bedsits with shared facilities, such as
the bathroom.
- Hostels, such as those run by the Salvation Army.
- Dwellings occupied by ministers of religion, where the church
or religious organisation owns the property.
- A dwelling where the owner is not normally resident, but the
occupier is employed by them in domestic service.
If I am liable, but I consider this to be wrong,
can I appeal?
Yes. Council
Tax Appeals explains what you need to do.
If I am the owner, but not the occupier, of a newly
built or converted property, will I have to pay Council
Tax?
If the property is not occupied as soon as it is finished, there
may be an exemption (see above 'What happens if my property is empty?').
This will only happen if:
- The property has been banded for Council Tax.
- We have served a Completion Notice on you as the owner.
What is a Completion Notice?
This is a formal notice issued by us. It sets the date that we
think the property will be structurally completed and ready for
occupation.
How do you decide on the completion date?
We will inspect your property regularly while it is being built
or changed. When we think it is structurally complete or that the
remaining work could be completed within three months, we will
serve you with a Completion Notice setting the completion date.
What if the remaining work is not completed by the completion
date?
The completion date is not the date the work must be finished
by, but the date it could be finished by.
If I think that the remaining work cannot be
reasonably complete by the completion date, can I appeal?
Yes. You should appeal within 28 days from the date the notice
was sent. Details will be sent with the Completion Notice.
Council Tax
Appeals.
You can get advice by contacting the Revenues
office