About council tax

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.

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.

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