Explaining Council Tax

There is one Council Tax bill for each property whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented. Each property is allocated to one of eight bands according to its value on 1 April 1991.

Your Council Tax bill shows which band you property is in.

Who Pays the Council Tax?

Normally the person who lives in the property will have to pay the Council Tax. The first person that appears in the list below should pay:
1. Owner-occupier
2. Resident tenant
3. Resident licensee
4. Someone who lives in the property with no security of tenure
5. Non-resident owner

More than one person may be liable to pay the bill, for example joint tenants or owners. Usually husbands and wives and couples living as man and wife are jointly and severally responsible.

In some circumstances it is the owner of the property who is liable regardless of whether anyone is resident:
• Residential care homes
• Dwellings inhabited by religious communities
• Houses in multiple occupation
• Dwellings occupied by resident staff
• Dwellings inhabited by ministers of religion