Who is liable to pay?

The following people can be held liable to pay Council Tax:

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.

Special cases: what are they?

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.