We are responsible for the collection of council tax, which is a local tax on domestic properties.
The amount of council tax due at a property is based on one of eight 'valuation bands'. These bands are set out according to a property's value on 1 April 1991.
Council tax funds approximately 20% of local public services, including:
Approximately 20% of council tax is used to help fund public transport, fire and police services.
Responsibility for council tax
When determining responsibility and liability at an address we consider the following factors:
- the full tax amount assumes there are at least 2 adults living in a property
- the occupants at a property will normally be liable, as this is deemed their main residence
- the property owner is liable when it is unoccupied
- if a property is a house in multiple occupancy (HMO), then the landlord will be liable whether the property is occupied or not
- people living alone may apply for a discount
Liability start and end dates
- for the occupier, liability for council tax starts from either a tenancy start date or the completion date of a purchase
- occupier liability will continue until the day before the tenancy end date, or the day before a sale completes
- for the landlord of a rented property, liability for council tax will resume on a tenancy end date (not the day after)
- landlord liability will continue until the day before a new tenancy begins
Definition of 'main residence'
A main residence is the address which the occupants:
- consider to be their family home
- use to register on the electoral roll
- use to register at a doctor or dentist
- use to register their bank account
Some council tax discounts and exemptions are only available at a main residence.
Contact the Council Tax Team if you require more assistance.
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