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:
- Resident tenant
- Resident licensee
- Someone who lives in the property with no security of tenure
- 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
What if you think your Council Tax is wrong?
You must still pay your Council Tax while you are appealing. If your appeal is successful we will pay back your overpaid tax. There are 2 different types of appeal relating to Council Tax: Valuation Banding Appeal and Council Tax Liability Appeal.
Valuation Banding Appeal
Council Tax valuation bands are set by the Listing Officer at the Valuation Office Agency and not the Council.
To appeal against your band you must contact the Listing Officer at:
Council Tax East, Valuation Office Agency,
Ground Floor, Ferrers House, Castle Meadow Road Nottingham NG2 1AB
Telephone 03000 501 501
Fax 03000 500 975
Visit the website on www.voa.gov.uk
Council Tax Liability Appeal
You may also appeal to the Council Tax office if you believe:
- You are not responsible for paying Council Tax because, for example, you do not live there or own the property.
- You are entitled to a discount, exemption or reduction and we have not given you one.
- We made a mistake in working out your bill.
- If we cannot resolve the matter to your satisfaction, or you do not get a reply within 2 months, you may appeal to the valuation tribunal.
You can find out more about appeals procedures contact the Council Tax office or visit the Valuation Tribunal website at www.valuationtribunal.gov.uk
What happens if I don't pay?
If you have problems paying your Council Tax it is important that you contact us straight away. We may be able to help you reduce the amount you have to pay by applying for discounts, exemptions or Council Tax Benefit.
We can discuss a suitable payment arrangement with you where appropriate, usually payable by direct debit. Remember, paying by direct debit ensures that your payments are made on time.
Council Tax payments should be paid by the due date for each instalment. Late payment means the Council has difficulty in providing it's services and paying our partners their share.
If you are late with your payments we will send you a reminder notice. Only 2 reminders will be issued in any Financial Year. If you do not pay the Reminder Notice within the required timescale a Final Notice will be issued confirming that you have lost the right to pay by instalments and the full amount then becomes due.
If you do not pay the full amount, we will send you a summons to appear in the Magistrates Court and you will be charged costs. If the Court is satisfied that the amount due has not been paid, they can issue a Liability Order.
A Liability Order enables us to recover the money from you in a number of ways:
- Asking our bailiffs to recover the debt by removing and selling some of your possessions. (You will incur additional costs for this).
- Making deductions from your income support or jobseekers allowance, or from your wages.
- Commencing insolvency proceedings which could lead to your bankruptcy as an individual, or liquidation as a company. (You will incur additional costs for this).
- Applying for a charging order on your property that enables us to pay your council tax out of the proceeds of any future sale. (You will incur additional costs for this).
If the Council Tax is still not paid we can refer your case to Court. The Court may send you to Prison, order you to pay or remit all or part of the debt.
For more details about our recovery policy please click on the document below: