Council Tax

About Council Tax

The Council Tax is a local tax set by local councils to help pay for local services. There is one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented. Council Tax usually goes to pay for services provided to residents by the local council such as refuse collection, libraries and social care.

Council Tax Booklet 2010-11 (2.5MB)
Business Rates Booklet 2010-11 (2.2MB)

Who pays Council Tax?

Normally the person living in the property will pay the Council Tax, providing it is their sole or main residence and they are over 18 years of age.

• A resident owner
• A resident with a lease
• A resident with a tenancy agreement (including council and housing association tenants)
• A resident with a licence agreement
• A resident (including squatters)
• The owner if the property has no residents
• If the property is empty, then the owner is liable, however, there are some cases where the owner is always liable:
• Houses in Multiple Occupation, where the residents have separate leases or licences, and only occupy or pay rent for part of the property (e.g. bedsit with shared facilities)
• Residential Care Homes or Nursing Homes
• Religious communities, such as monks and nuns
• Houses occupied by Ministers of Religion
• Houses occupied by most asylum seekers

If two or more people have the same interest in the property, for example they are joint owners or tenants, or are married or living together as though married, then they are held jointly and severally liable to pay Council Tax.

The Civil Partnership Act 2004 came into effect on 5 December 2005. This means that couples in same sex relationships are treated the same as those in opposite sex relationships. This may change who’s liable and entitlement to some discounts or exemptions may change. If you think you are affected by this or have any queries please contact the Council Tax department on 020 8356 3154 or email council.tax@hackney.gov.uk

Can I pay less Council Tax?

Bills can be exempt, or reduced by a discount of up to 50%,or reduced by the equivalent of one band, for the following reasons:

• Only one adult residing in the property
• Empty dwellings
• Property adapted to meet the needs of a disabled person  
• Students residing in the property
• Specific circumstances (known as disregard discounts):

           * Carers - see guidance on right for more information
           * Apprentices
           * Severely mentally impaired
           * School leavers
           * Members of religious communities
           * Foreign language assistants
           * Persons in detention
           * Diplomats
           * Hospital patients
           * Care workers

The Council’s Revenues and Benefits Service has seen national recognition. In January 2005 it was granted Charter Mark, the Government’s standard for excellence in customer service. The award of Charter Mark was renewed for a further three years following an inspection in January 2008. In 2007 the service won the the CIPFA Public Servants of the Year award for service transformation, and the Most Improved Team of the Year category at the Institute of Revenues Rating and Valuation (IRRV) Awards.

Back to top

Page updated: 11 Mar 2010