Council tax frequently asked questions

Paying your council tax:
When will I receive my council tax bill?
When can I pay my council tax? 
How can I pay my council tax?
What if the bill is wrong?
What if the amount I have to pay changes during the year?
What if I have trouble paying the bill?
What if I don't pay?
What action can the council take?
What if I am still unable to pay?

Council tax banding:
What counts as a dwelling?
What happens where house prices have risen or fallen since 1 April 1991?
Can I get my home changed to another band?
I'm planning to build an extension but will this change the band of my property?
Can I appeal against the band of my property?

When will I receive my council tax bill?
You will normally receive your annual council tax bill in March. It will show the amount you have to pay and how that amount has been calculated. The bill will also set out the amount of each instalment and the dates on which each one should be paid.

When can I pay my council tax?
Your council tax can be paid in 10 monthly instalments – from April to January. Instalments are normally due on the first of each month, however direct debit payers can choose between the first or fifteenth of each month. You may also pay your entire bill in one instalment (in April),or in two instalments (in April and October). The number of instalments will be reduced if you become responsible for paying council tax later in the financial year. If you wish to change the method or frequency of your payments please contact us.

How can I pay my council tax?
There is a range of ways to pay your council tax.

What if the bill is wrong?
If you think that the bill is wrong you should contact us immediately. Unless you make other arrangements with the council you must continue to pay the amounts set out in your original bill until you are sent a revised bill.

What if the amount I have to pay changes during the year?
If the amount changes during the year, eg because your entitlement to a discount or benefit changes, you will receive a new bill. This will show the new amount for the year and the instalments you will have to pay.

What if I have trouble paying my bill?
You should contact us as soon as you start having difficulties paying your bill, as you may be entitled to a reduction. We may also be able to help by rescheduling your payments. Do not ignore the bill - if you do not pay and fail to agree in writing any other arrangement with us recovery action will be taken, which will increase the amount you have to pay considerably.

What if I don't pay?
If you miss a council tax instalment you will get a reminder notice giving you seven days to bring your instalments up-to-date. If you fail to make a payment within this time, or if after a second reminder you fall behind with your payments again, you will have to pay the outstanding balance of your annual bill. If the balance is not paid, the council will probably start recovery action.

What action can the council take?
The council can apply to the magistrates' court for a liability order. You will be sent a summons telling you when the court will consider the application and the amount the council are seeking to recover. This will include the outstanding amount of the council tax and the cost to the council of making the application. You have the right to attend the court and offer evidence as to why the order should not be made.

Other options include bankruptcy proceedings, and for debts of £1000 or more, we may apply to a county court for a charging order. This means that when your property is sold the debt will be paid directly to the council.

If you decide not to attend court, you should still contact us. We will try to come to a reasonable arrangement with you for payment. If you make an arrangement and keep to it, you will avoid any further recovery costs.

What if I am still unable to pay?
We may apply to the magistrates' court for a warrant committing you to prison. We will only take this step when other efforts have failed.

Before issuing a warrant of commitment the court must hold a means enquiry with you. A warrant will only be issued if the court is satisfied that the failure to pay is the result of wilful refusal or culpable neglect. The maximum period for imprisonment is three months. The court may decide to fix a term of imprisonment and postpone the warrant on certain conditions, normally relating to payment of the debt over a period of time. The court also has the power to remit all or part of the debt.

Council tax bands:

What counts as a dwelling?
Houses, flats, bungalows and maisonettes all count as dwellings provided that they are used for domestic purposes. If part of the property (eg an annexe) is separate and self-contained, it will also count as a dwelling in its own right. Mobile homes and houseboats count as dwellings if they are a main home. Houses occupied by over one household sharing cooking and washing facilities, eg bedsits or some hostels, will generally be treated as one dwelling.

What happens where house prices have risen or fallen since 1 April 1991?
The council tax band of a property is not related to its current market value. This is because, by law, council tax valuations are based on the price a property would have fetched if it had been sold on 1 April 1991. General price movements in the housing market since 1991 are not, therefore, a reason for changing your council tax banding.

Can I get my home changed to another band?
You can change the band of your property if one or more of the following applies:

I'm planning to build an extension but will this change the band of my property?
The band will change if your home increases in value but the change of band will not start until you sell your house.

Can I appeal against the band of my property?
You can appeal (in writing) to the listing officer (not the council), who will normally be based at the local office of the valuation office agency.