Council Tax is a property-based tax paid to local authorities. It is charged on domestic, self-contained dwellings such as houses, flats, bungalows, houseboats and mobile homes, whether owned or rented. Every dwelling receives one Council Tax bill. If a property contains non-self-contained units (for example, a house divided into bedsits with a shared bathroom and kitchen) the property is one dwelling and gets one bill.
Every domestic dwelling is placed in one of eight Council Tax bands depending on its value in 1991. A is the lowest band and H is the highest. The amount payable in each band is determined by two factors: first, each local authority sets an overall amount each year and second, the amount of tax payable varies between valuation bands in proportions fixed by law.
The Council will send out a Council Tax bill every year to every dwelling that is not exempt. Bills are usually sent out in March with the first payment due in April. One bill is sent to each dwelling regardless of how many people are living there. One person or several people may be liable to pay the bill, depending on who lives in the property. The people in a household can decide how to share the bill between them, but all the liable person/people will remain responsible in law for the whole bill.
If you were liable for Council Tax in the past but were not billed, a bill will be backdated. There is no time limit but local authorities should send your bill without unreasonable delays.
Your annual Council Tax bill will show the full amount of Council Tax for the dwelling according to its valuation band for the whole year, and then show any disability reduction, discount, or Council Tax Reduction (CTR).
We will assume that you will remain eligible for any disability reduction, discount, or Council Tax Reduction (CTR) for the whole of the financial year. The bill may also show any credits due from past periods, penalties and repayments of overpaid CTR and will end with the "chargeable amount"- which is the amount you are required to pay. You will be sent a new bill if your chargeable amount changes, for example if you become entitled to a discount or a different amount of CTR.
You automatically have the right to pay the Council Tax in instalments and the usual arrangement is over 10 months, if the bill is issued in March. You can, however, request to pay over 12 months by contacting a member of the Local Taxation Team by no later than the 15th April.
The amount of Council Tax payable for any particular dwelling may be reduced depending on a property's, or a taxpayer's, individual circumstances. please click on the following link for Discounts, Reliefs & Reductions