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 2008-09 (768KB)
Business Rates Booklet 2008-09 (903KB)
Eligibility Criteria
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.
If more than one person lives in the property, then it is the person who comes first on the following list:
- Owner who lives in the property
- Tenant who lives in the property
- Any person who lives in the property
- Owner who does not live in the property
If two or more people have the same interest in the property, for example they are joint owners or are married or living together as though married, then they are all made liable and the charge is payable by either person.
Exemptions
Bills can be exempt or reduced for the following reasons:
- Only one adult residing in the property
- Empty dwellings
- Disabilities
- Special cases
- Students residing in the property

The Council’s Revenues and Benefits Service has seen national recognition, winning the Charter Mark for customer service excellence 3 years in a row and last October, both 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.
Page updated: 10 Jun 2008