Council tax

Council tax provides funding for local authority services such as rubbish collection, road maintenance and social services. It is payable on domestic properties, whether owned or rented, and is generally proportionate to the property size. On these pages you will find information about billing, discounts, payments and exemptions.

The City of London is responsible for all aspects of making and administering council tax in the Square Mile. However, it has appointed Liberata UK Ltd to collect council tax on its behalf.

Who pays council tax?

The person who has to pay the council tax is the first person in the following list who is aged 18 or over and lives at the dwelling as their only or main home.

A freehold owner
A leasehold owner
A statutory tenant or a secure tenant
An occupier under a licence
Anyone else over 18 living at the dwelling

If two people are at the same level in the above list, and no one is higher in the list, they are both 'jointly and severally' liable. This means that the bill can be addressed to either or both of them and either one can be asked to pay the full amount. Husbands and wives are automatically 'jointly and severally' liable, while they both live at the dwelling.

If no one aged 18 or over lives at the dwelling, the owner (any person with a freehold or leasehold interest of six months or more) must pay the council tax. If two people are the owner they are both 'jointly and severally' liable.

There are certain classes of dwelling where the owner always has to pay. These are:
Class A Residential care homes, nursing homes, mental nursing homes and hostels
Class B Religious communities
Class C Houses in multiple occupation, usually rented out as bed-sits, with shared facilities. This does not include a group of people with a shared tenancy agreement with the landlord (eg a whole house rented by a group of friends)
Class D A dwelling with residents in domestic service, where the employer lives there from time to time
Class E The home of a minister of religion, from which the duties of office are performed
Class F A dwelling provided to an asylum seeker under an arrangement made under Section 95 of the Immigration and Asylum Act 1999

To view your account balance, pay your Council Tax, register for ebilling or let us know of a change of address please see our Council Tax Online page.

Council tax - account enquiries: The council tax service provides householders with information relating to their council tax and payments. This may include information on payments, arrears, discount eligibility etc. and copies of bills.

Council tax - annual notification: Council tax is payable on domestic dwellings and is charged by the local authority to pay for the services it provides. The council tax rates should be published each year together with information on how rates are assessed, eligibility, how to pay etc. The council should also provide information on how to appeal if you think your council tax bill is incorrect.

Council tax - appeals: A claimant who may be affected by a relevant decision regarding council tax benefit may request the local authority to revise its decision and also the independent appeals tribunal to consider the revised decision.

Council tax - backdated claims: A claimant may be eligible for their claim to be backdated if there is a valid reason why they were unable to apply for their council tax benefit earlier

Council tax - band reductions: The local authority may give a band reduction in order to recalculate the amount of council tax payable if a permanently disabled person lives in a dwelling with certain features which are essential or of major importance to the well being of the disabled person.

Council tax - change of circumstances: A claimant in receipt of council tax benefit is responsible for informing the local authority of any changes in their personal and financial circumstances which may affect their benefit.

Council tax - charges

Council tax - discount: Processing of requests and assessment of eligibility for a single person or other discount on their council tax.

Council tax - exemptions: The council tax exemption scheme may exempt unoccupied and occupied properties from council tax.

Council tax - overpayments: Where a claimant has been provided with a benefit greater than that to which they are entitled the local authority is required to inform the claimant and where necessary seek to recover the overpayment by issuing a revised council tax bill.

Council tax - renewal: The local authority will issue any householder who is currently receiving council tax benefit with a renewal claim form a set period of time before a claim is due for renewal.

Council tax benefit - new claim: A claimant may be eligible to claim council tax benefit if they are on low income or in receipt of income support or job seekers allowance.