Council Tax is set by local councils to help pay for local services like policing, schools and bin collections.
It applies to all domestic properties, including houses, bungalows, flats, maisonettes, mobile homes or houseboats, whether you own the property or rent it. It's usually the case that the bigger the property, the more tax will be charged.
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.
Men and women who live together as husband and wife 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:
If you’re on a low income, or you live with another adult (not your partner) who’s on a low income, you may be able to claim Council Tax Benefit or Second Adult Rebate. This will mean you’ll have some or all of your Council Tax paid for you.
You can find out whether you are entitled to Council Tax Benefit or not by using the online benefits advisor service on the Direct Gov website.
If only one adult lives in a property they will get a 25% discount on the council tax bill.
When working out how many people live in a property, some people are not counted. These are called disregarded people. If everyone who lives in the property is disregarded, there will still be a council tax bill, but there will be a 50% discount.
Full-time students on a qualifying course of education, including student nurses are 'disregarded', which means they don't have to pay council tax. You need to apply to your local council for any discounts or to prove you are a student nurse/full-time student.
Published on 07/09/2010
Last modified on 16/01/2012
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