Council tax is charged on all domestic properties in England and Wales, including houses, flats, maisonettes, caravans, and houseboats.
We send you a bill for your council tax in March each year for the financial year ahead (1 April to 31 March). We may also send you a revised bill if your account needs adjusting at any time in the year.
This year, the government has announced measures to help households with rising energy costs. Read more about the £150 council tax energy rebate.
You can view your council tax and benefits online with My Bentax.
Our council tax notes tell you more about valuation bands, discounts, council tax support and appeals.
What we do with council tax
We use money raised from council tax to provide local services like schools, social care, road maintenance and rubbish collection.
It also contributes to other community services like police, passenger transport, fire and civil defence, pensions authority. Our council tax and budget guide tells you more about the way we spend council tax money.
How much council tax you pay
The amount of council tax you pay depends on the value of your property. There are eight valuation bands (A to H) and your council tax is determined by the band your property is placed in. These bands are set by the Valuation Office Agency.
You can see what we charge for your area on the council tax charges page.
Council tax is a part-property, part-person tax. The full amount assumes that there are two or more adults (aged 18 or above) living in the property. If only one adult lives there, a 25% discount applies.
How to pay your council tax
You can pay your council tax in monthly instalments over a 10 monthly period. Your first payment should be paid within 14 days from when we send you the bill.
The easiest way to pay is by setting up a Direct Debit, you can also pay by standing order or with a debit card. You can read more about how to pay your council tax.
Who has to pay (is liable for) council tax
Only people aged 18 or over have to pay council tax.
Where more than one person aged 18 or over living in your home, the one nearest to the top of the following list will be responsible for paying council tax:
- resident freeholders (owner occupiers)
- resident leaseholders (this includes assured tenants under the Housing Act 1988)
- residents who are statutory or secure tenants (rent payers)
- resident licensees (those who have a contractual license to occupy the property)
- residents with no legal interest in the property
- owners (if the property has no-one living in it)
Joint and several liability
This is a legal term. It means that if more than one person is liable for the council tax at a property, each of them will be liable for the whole amount of the council tax, not just a share of it. This could be the case if there are joint owners or joint tenants for example. Each of them can be asked to pay the full amount outstanding.
Married couples or people who live together as a couple are held jointly responsible.
If any of your circumstances change that could affect your council tax liability, tell us straight away. See how to do this on our change in circumstances page.
Liability of owners
Owners of properties like the ones below will be held liable for council tax even though the property is occupied by others.
- care homes, independent hospitals and hostels
- those inhabited by religious communities
- those occupied by resident domestic staff
- those inhabited by ministers of religion
- those occupied by asylum seekers
- houses in multiple occupation*
If you own a rental property and it becomes unoccupied due to a tenant leaving, a 100% discount will apply for up to one month from the date the last tenancy ended.
Where a property has been unoccupied and unfurnished for over two years, the council tax will increase by 100%.
Where a property has been unoccupied and unfurnished for over five years, the council tax will increase by 200%.
Where a property has been unoccupied and unfurnished for over ten years, the council tax will increase by 300%.
Challenge your council tax liability
You can use our form below if you think that you may have been made liable for council tax incorrectly. Please explain why you believe you're not liable, and attach any evidence you have.
Additional legal information
Your liability for council tax comes under the Local Government Finance Act 1992 and the subsequent regulations. It’s not dependent on either your consent or the existence of a contract with us.
Any belief that the absence of consent or a contract stops your liability to council tax is incorrect in law. You have no legal basis upon which to make such an argument.
Payment of council tax isn’t dependant on you receiving information about how it’s spent, nor whether you agree with how it was and is spent.
We’ll proceed against you for non-payment of council tax if you fail to pay it.