Council Tax
Council Tax - who pays and how much
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.
How Council Tax is worked out
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.
The table below shows the different bands. Underneath you can check the
band for any individual property online.
Valuation Bands
Council Tax valuation band
A - up to £40,000
B - over £40,000 and up to £52,000
C - over £52,000 and up to £68,000
D - over £68,000 and up to £88,000
E - over £88,000 and up to £120,000
F - over £120,000 and up to £160,000
G - over £160,000 and up to £320,000
H - over £320,000
What you actually pay
How much Council Tax you pay varies not only by property band but also by
each different council - each sets its own Council Tax rates.
Your council can tell you the rates for your area.
Visit the Council Tax pages of your council website
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:
You can't be a 'liable person' if you're under age 18.
If you're still unsure about who is responsible for paying the bill you can
contact your local council and they'll be able to help.
Visit the Council Tax pages of your council website
When a property is empty
If a property is empty the person normally responsible for paying may
qualify for exemption or a discount. You can check the detail about
discounts and exemptions in sections 10 to 13 of the leaflet 'Council Tax - a
guide to your bill'
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:
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.
How Council Tax is worked out
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.
The table below shows the different bands. Underneath you can check the
band for any individual property online.
Valuation Bands
Council Tax valuation band
A - up to £40,000
B - over £40,000 and up to £52,000
C - over £52,000 and up to £68,000
D - over £68,000 and up to £88,000
E - over £88,000 and up to £120,000
F - over £120,000 and up to £160,000
G - over £160,000 and up to £320,000
H - over £320,000
What you actually pay
How much Council Tax you pay varies not only by property band but also by
each different council - each sets its own Council Tax rates.
Your council can tell you the rates for your area.
Visit the Council Tax pages of your council website
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.
If you're still unsure about who is responsible for paying the bill you can
contact your local council and they'll be able to help.
Visit the Council Tax pages of your council website
When a property is empty
If a property is empty the person normally responsible for paying may
qualify for exemption or a discount. You can check the detail about
discounts and exemptions in sections 10 to 13 of the leaflet 'Council Tax - a
guide to your bill'
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 your council the date you're moving out so that they can adjust
the bill for your old home (you may get a refund) - tell your council (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