Who must pay council tax

Council tax and benefits online – 28 January

From 12:05am to 1pm, Saturday 28 January, due to essential maintenance work our online services for benefits and managing council tax accounts will not be available. Please do not try to use these services during this time – we apologise for any inconvenience. You can still make council tax payments online or by phone during this time.

About council tax

Council tax must be paid for all properties.

Council tax is a local tax that councils must charge to help meet their costs. It covers about 27% of council’s costs. The rest comes from a variety of other sources.

Properties for which you may pay council tax include:

  • houses
  • flats
  • maisonettes
  • bungalows
  • mobile homes
  • houseboats

How council tax is worked out

You pay council tax for any property you live in, and you also pay council tax for unoccupied properties.

Every property in England, Wales and Scotland is given a band from A to H. The amount of council tax you have to pay depends on which band your property is in.

Apply for a discount

To apply for a single person discount, a vacant property discount or other types of discount, go to our council tax discounts section.

Apply for a refund

If you have paid too much council tax, you can ask for a refund using the form below.

Claim a council tax refund