We collect council tax from 'domestic properties' in our area; the amount you pay each year is based on a 'valuation band', according a property's value on 1 April 1991 - find our about council tax charges for the coming year and when we send council tax bills.
Council tax funds approximately 75% of the council’s 'General Fund' budget, delivering services including:
- waste and recycling
- health and social care
- environmental health
- schools and education
- fire and police
Find out more about council tax charges.
Tax paid by non-domestic properties is known as National Non-Domestic Rates (NNDR), or business rates.
Responsibility for council tax
To determine who's responsible for paying council tax at an address we:
- assume there are at least 2 adults living in a property (people living alone may apply for a discount)
- deem the occupants at a property liable, as this is their main residence
- consider the property owner is liable when it is unoccupied
- consider the landlord liable if a property is a House in Multiple Occupation (HMO), whether it's occupied or not
If you live with your partner who is liable, but you're not liable, you can't request to be added to their bill; only current liable parties can request for people to be added to the bill.
See guidance on who has to pay council tax from GOV.UK.
The following people can't be named as being liable on the bill:
- lodgers, boarders or someone letting a room
- any occupant residing in a House in Multiple Occupation (HMO)
- friends or family members staying at the address temporarily, who intend to move out
- anyone living with their parents who is not named on a tenancy or a joint owner (regardless of age)
- anyone under 18 years of age
- someone not named on the tenancy who needs to be put on a bill to prove residency
- joint owner not deemed as living as a couple with the liable party who needs to be put on a bill to prove residency
Council tax 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
- 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.
- Paying your bill
- Council tax arrears
- Moving to another property
- Council tax and business rates scams
Council Tax appointments
To get council tax advice in person at West Offices, you need to make an appointment.