Council Tax is a local tax, set by 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.
Bands and charges for 2010-11
When the Council Tax system was introduced all properties were valued and put into a 'valuation band'.
The valuation bands for homes in England are based on their value on 1 April 1991, not their current value. The band determines how much Council Tax you pay.
The table below shows the different bands. Underneath you can check the band for any individual property online.
| Valuation band | Council Tax amount | After 25% discount | After 50% discount |
|---|---|---|---|
| A | £961.19 | £720.89 | £480.59 |
| B | £1121.38 | £841.03 | £560.59 |
| C | £1281.58 | £961.18 | £640.79 |
| D | £1441.78 | £1081.33 | £720.89 |
| E | £1762.18 | £1321.63 | £881.09 |
| F | £2082.57 | £1561.93 | £1041.28 |
| G | £2402.97 | £1802.23 | £1201.48 |
| H | £2883.56 | £2162.67 | £1441.78 |
Find out the Council Tax band for your property
Council tax and moving
If you move home you need to tell us. This is so you don't pay too much council tax for your old home and you pay the right amount for your new one. Visit our changes of circumstance page where you can fill out and send us a simple form.
Who is responsible for paying the bill?
There is 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. Spouses and partners who live together are both responsible for paying the bill.
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
- has a lease of six months or more on the property, but doesn't live there
- owns the property but doesn't live there
You can't be a 'liable person' if you're under age 18.
Where the owner is always responsible for payment
Where there are no residents in the dwelling
the (non-resident) owner is responsible for paying the Council tax bill.
The owner of a property (rather than the
residents of the property) is responsible for paying Council tax in the following occupied properties:
- resident care homes and nursing homes
- certain hostels providing care and support
- houses of religious communities
- houses in multiple occupation (see below)
- second homes with domestic servants
- residences of ministers of religion
- school boarding accommodation (Scotland)
- accommodation occupied by asylum seekers under Section 95 of the Immigration and Asylum Act 1999
The owner of the property must apply for any exemption or discounts that the residents may be eligible for.
Houses of multiple occupation
A dwelling is classed a house in multiple occupation if:
- It was originally constructed or subsequently adapted, for occupation by more than one house hold (e.g. locks on internal doors restricting access to all occupiers)
or each tenant who lives in it is either:
- A tenant or licensee able to occupy only part of the dwelling; or
- A licensee liable to pay rent or a licence fee on only part of the dwelling
