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 20% of local public services, including:
Approximately 20% of council tax is used to help fund public transport, fire and police services - find out more about how councl tax money is used.
Tax paid by non-domestic properties is known as '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 occupancy (HMO), whether it's occupied or not
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.
Protecting your personal data
We're committed to protecting the information we hold about you. See our privacy statement for information on data protection and how we share customer data.