Liability for council tax is calculated on a daily basis and there is only one bill for each household. A person who lives in the home can only be asked to pay the bill if:
- they are aged over 18 and
- the home is their 'sole or main residence'.
When there is more than one resident, the resident with the strongest legal interest in the home will be liable for the tax. So, for example, a resident owner would take precedence over any tenants. When a landlord rents property for the sole use of a tenant or tenants, however, the tenant will be liable for council tax.
Where two or more people have the same legal interest in the home, such as joint tenants or co-owners, they are jointly responsible for the bill. Where there are no permanent residents in the home, for example in second homes, the owner is liable for council tax. Reductions in council tax have been possible for second homes, however councils are moving towards charging full council tax for these.
Council tax bills are normally be payable in ten monthly instalments, though councils may offer other arrangements as well. You must keep up to date.
Exemptions
A property is deemed exempt from council tax if:
- it has been empty and unfurnished for less than six months
- it is empty because the person who would be liable is in hospital or residential care
- it is empty because the person who would be liable is in prison
- it is empty because it is undergoing renovation to make it habitable and has been empty for less than 12 months.
What is the Bill is Wrong?
If you think your council has calculated your bill wrongly – for example has taken account of the wrong number of people in the house – you should contact the council's finance department.
Details of contacts will be given with the demand notice, which is issued in the spring.
