What is Council Tax?
Council Tax is set by local councils to help pay for local
services like policing and refuse collection. It applies to all
domestic properties, including houses, bungalows, flats,
maisonettes, mobile homes or houseboats, whether owned or
rented.
The council sets the annual charge for Council Tax for each
band, based on criteria set by the government and then issues each
household with an annual bill.
Council Tax for 2011-2012
You can find out what your Council Tax bill is for this
year at Council Tax bands for
2011-2012.
Who's responsible for paying the bill?
There's one Council Tax bill for each home. Usually it's the
owner-occupier, or the tenant living in the property, who has to
pay the bill. If the property is empty, it's the
owner. Couples who live together as if they are
married are both responsible for paying the bill, even if it's
only addressed to one of them.
Technically, the person who has to pay the Council Tax is called
the ‘liable person'. The person at the top or nearest to the top of
the following list is the liable person:
- Lives in the property and owns it;
- Lives in the property and has a lease (this includes ‘assured
tenants' under the Housing Act 1988);
- Lives in the property and is a ‘statutory' or ‘secure'
tenant;
- Lives in the property and isn't a tenant but has permission to
live there;
- Lives in the property (for example a squatter); or
- Owns the property but doesn't live there.
Note: You can't be a ‘liable person' if you're under age 18.
If you're still unsure about who's responsible for paying the
bill contact us for further advice.