Council Tax
Who pays Council Tax?
Who is liable to pay Council Tax?
The resident person is usually the person who needs to pay the Council Tax.
However the persons liable for Council Tax fall into a number of categories.
The liable person is whoever comes first in the hierarchy of categories below:
- Owner/occupiers
- Residents who own a property and the freehold of it
- Residents who own a property but rent the leasehold.
- Residents who are tenants.
- Residents who have a contractual licence to occupy the whole or part of a dwelling.
- Residents.
- Owners who are not resident.
If you have any questions about your liability or your bill please contact us
Landlords
There are also times when the owner (other than owner/occupier) will have to pay rather than the resident, for example:
- Properties that are nobody’s main home.
- Homes where the tenants have separate tenancy agreements for part of the property or where it has been adapted for partial occupation (for example, bedsits) – called House in Multiple Occupation, or HMO.
- Care Homes, Nursing Homes and Night Shelters.
- Religious Communities (Monasteries or Convents).
- Properties which are not the owner’s main home but are occupied by their domestic staff.
- Homes where a Minister of Religion lives and works (C of E only).
- Properties occupied by asylum seekers who are receiving support directly from the Home Office.
If you have any questions about your liability or your bill please contact us.
Why is the bill only in my name?
In order for the bill to be in joint names, you must have the same legal interest in the property, i.e. joint owners, joint tenants, or who are married, who live together as husband and wife, or who are civil partners. If this is the case, please contact us to confirm this and we should be able to add your partner as a liable person.
How can I add or remove names from the bill?
If someone moves out of the property and is resident elsewhere, we will normally remove their name from a Council Tax bill – however this is not always the case and some people can remain liable to pay Council Tax when they move out. If you have any questions about your bill please contact us.
If someone moves out of a property temporarily, e.g. to work away or to travel but has the intention of returning to the property and does not change their permanent residence, they may remain liable to pay Council Tax.
If someone in your household moves away to study but returns to the property in the holidays, we would not consider them to have left the property permanently and so if they are named on a bill they would remain on the account – however a student discount may be applied which would reduce the bill by 25%. Please contact us if this is case and we will help you to update your bill.
I live on my own, do I get a discount?
If you are the only adult living in the property you may be entitled to a Single Occupancy Discount of 25%. We can apply this discount over the phone or by email – alternatively please complete this online form.
The Council has a duty to make sure that households pay the right amount of Council Tax, and will carry out checks to make sure that discounts or exemptions for Council Tax are accurate and up to date.
Why is the discount only 25% and not 50%?
Council Tax bills are split into two halves – one half is a property element and one half is an occupant element which is based on two or more adults living in the property. When only one adult lives in the property, the occupant element is reduced by half which is a 25% discount overall.
My child has turned 18, do I need to tell you?
If you currently receive a single person discount of 25% as the only adult living in the property and your child has turned 18, we do need to know as this may affect your bill. If there are already two or more adults living in the property and the person turning 18 does not have a financial interest in the property, then we do not normally need to know.
If the 18 year old is a student, further discounts can be applied.
You may also want to ensure that the new adult is on the electoral register.