Council Tax - General Information

 

Description

What is Council Tax?

Council Tax is a property based tax, set by the Council and charged on the Borough's domestic dwellings. The net revenue raised from Council Tax is used to help pay for the Council's spending on services such as Education, Social Services , Highways and Refuse Collection

Contributions towards the cost of Policing, Passenger Transport, Fire and Civil Defence and spending in the Borough's parishes are also collected through Council Tax precepts and paid over to the precepting bodies.

What Counts as a Dwelling?

Houses, flats, bungalows and maisonettes count as dwellings provided they can at least partly be used for domestic purposes. Separate and self-contained annexes also count as a separate dwelling for Council Tax purposes. Mobile homes and houseboats will count as a dwelling if they are a person's main home. Certain other properties, however, such as houses that are occupied by more than one household who share cooking and washing facilities (for example, groups of bed-sits or some hostels) will generally only be treated as a single dwelling.

Council Tax Banding

Domestic dwellings are banded into one of eight Valuation bands. These range from Band A to Band H based on the value of the property, determine the amount of Council Tax payable.
The banding of properties is set by the Inland Revenue's Valuation Office Agency, and not the Council, and is based on the capital value of the property as at 1 April 1991.

New properties built since 1 April 1991 are valued as if they existed in 1991.

Details of property bands in England and Wales are available on the Valuation Office Agency website: Valuation Office Agency

The eight Valuation Bands which exist in England are determined as follows:

Valuation Band	Range of Values	Proportion of Band D
A	Up to £40,000	6/9
B	Over £40,000 and to £52,000	7/9
C	Over £52,001 and to £68,000	8/9
D	Over £68,001 and to £88,000	9/9
E	Over £88,001 and to £120,000	11/9
F	Over £120,001 and to £160,000	13/9
G	Over £160,001 and to £320,000	15/9
H	Over £320,001	18/9

The Council as a 'billing authority' is required to set a Council Tax charge based on Band 'D' dwellings. Dwellings in any other bands will attract a charge, based on a sliding scale, in proportion to the tax set for Band D e.g. the Band A charge is a third less than the Band D charge and the Band H charge is double the Band D charge.For further information about property banding contact the Council Tax Section.

Council Taxpayers have a general right of appeal against their property banding.

Who is liable for Council Tax?

Council Tax is payable on most dwellings and a single bill will be issued for each dwelling.
Council Tax regulations specify who is responsible for the payment of Council Tax and this will normally be a person occupying a property as their main home. More than one person can be liable for payment and in such circumstances each person has a joint and several liability for payment and the bill will be issued in joint names. There are however some Council Tax exceptions where the responsibility for payment of Council Tax rests with the owner of the property.
There is a strict 'Hierarchy' of who is liable to pay Council Tax in relation to any chargeable dwelling. The person liable for Council Tax on a dwelling will be the person who ranks highest on the following list:

• A resident freeholder (the owner of an owner occupied property)

• A resident leaseholder (including assured tenants)

• A resident statutory secure tenant

• A resident licensee

• A resident (including a squatter)

• The owner (where a dwelling has no residents)

For further information about who is liable for Council Tax contact the Council Tax Section.

A 'Resident' is a persons aged 18 or over who lives in a dwelling as their sole or main residence.

Sole or main residence

The Council is required to determine where that person's sole or main residence is, where a person has more than one home or works away from home

The determination can depend on a number of factors. For further information regarding Sole or Main residence contact the Council Tax Section.

Joint & Several Liability

Where 2 or more people hold a similar interest in a dwelling (e.g. they rank equally in the list of hierarchy) they will each be jointly and severally liable (and receive a joint bill) to pay Council Tax in respect of the dwelling.

Married and unmarried couples (e.g. who live together as husband and wife) are jointly and severally liable even if they do not have an equal interest in the dwelling.

An exception to this rule may apply where a person is classed as being severely mentally impaired (SMI) or a full time student. Such a person cannot be held jointly liable if there is someone else with the same status and legal interest in the property who is not severely mentally impaired or a full time student.
Any alterations to the circumstances determining Council Tax liability must be notified to the Council Tax Section immediately.

Your Council Tax Bill

The Council as a 'Billing Authority' is required to 'levy and collect' Council Tax in respect of dwellings situated in it's area by:

Setting an annual charge each year  

Issuing a demand notice together with accompanying information

Including on the demand notice certain assumptions about any discounts allowed any reductions for disabled persons and other matters specified in the regulations.

Providing details of instalments, normally payable over 10 payments the first being due not less than 14 days from the issue of the demand notice

The Council Tax bill is made up of two parts, 50% of the charge relates to the 'property element' and the remaining 50% relates to the 'person element' which is based on the use of the dwelling. The 50% personal element is calculated on the basis that two or more people live in the property.

The standard amount of Council Tax payable on a domestic property depends upon the property banding determined by the Valuation Office Agency and the number of people who live there.

Council Tax is payable on occupied and unoccupied domestic properties and a number of factors can determine Council Tax liability banding depending on the circumstances applicable to a dwelling.

The Council Tax Charge for your area is available to download.

Council Tax bills will be issued by post unless otherwise requested. You can make alternative arrangements for bills to be made available electronically. If you want an electronic version of your bill please e - mail ebilling@barnsley.gov.uk for details how to access your bill.

For more information about the Council Tax charge and bill click on, the 'Important Council Tax Billing Information' link at the top of this page.

Reductions in Council Tax

Many households do not have to pay the full amount of Council Tax because certain Discounts and Exemptions may vary the amount of Council Tax charged.

For more information or advice click on

Discounts or

Exemptions

 If a disabled person lives in a household and the property has features to the property to help with that person's needs, relief may be available. The special features are

• a room provided to meet the special needs of the disabled person (e.g. for storing dialysis equipment)
• an extra bathroom or kitchen is provided for the person with the disability
• extra space is created inside the dwelling to allow for the use of a wheelchair
  

For more information or advice click on

Disabled persons property relief or contact the Council Tax Section.

Council Tax Exceptions

There are also certain exceptions where a non-resident owner is liable for Council Tax.

These include:

• Houses in multiple occupation in which a dwelling was built or adapted for letting single room or rooms on an individual basis and is occupied by persons subject to certain conditions.

• Residential homes.

• Properties occupied by ministers of religion, religious communities, resident staff and asylum seekers.

For further information regarding Council Tax exceptions please contact the Council Tax Section.

Council Tax Benefit and Second Adult Rebate

People who are on a low income can claim Council Tax Benefit, which reduces the amount of Council Tax you have to pay. However, for those aged 60 or over receiving the guarantee element of Pension Credit the £16,000 savings limit does not apply, and Council Tax Benefit can still be claimed. If you are not entitled to Council Tax Benefit but someone in your home is on a low income, you may be able to claim second adult rebate. To get this, the council tax bill must be in your name and you must:

not have a partner

have someone living with you (e.g. a grown-up son or daughter or parent) who has income of less than £219.99 per week before deductions.

For more information on who is entitled to claim benefits and rebates click on

Council Tax Benefit-New and Current Claim or contact the Benefits helpline - 01226 774743.

Council Tax Appeals

You can, in certain circumstances, appeal against the banding allocated to your property and against decisions made by the Council about whether you are liable and how much you are liable to pay. For more information or advice click on Council Tax Appeals

Help

Paying your bill?

Council Tax bills can be paid by a variety of methods. For more information on paying your account click on Methods of Payment. It is important to ensure that payments are made in accordance with the payment instruction specified on your Council Tax bill otherwise failure to do so would result in the Council commencing recovery action to obtain payment.  

For more information click on Council Tax recovery arrangements  or contact the Recovery helpline.

For other helpful information, including:-

 - Our Contact Details

 - Viewing Your Account Online

 - Methods of Payment

 - Opening Hours

Click on the Council Tax Enquiries link.

 

Click on the link to view our Fair Processing Policy

 

Legislation

Local Government Finance Act 1992

 

 

 

View your Council Tax Account

Last modified on 16/9/2008