{"analytics_identifier":null,"base_path":"/council-tax","content_id":"428c2bae-56c2-48bd-a917-3d04df0a63fd","description":"Your Council Tax bill - how to work it out, who has to pay, discounts and exemptions for students and disabled people, second homes, empty properties, paying the bill and getting the Council Tax rebate.","details":{"change_history":[{"note":"New chapter on getting the Council Tax rebate","public_timestamp":"2022-09-07T10:39:30Z"}],"external_related_links":[],"hide_chapter_navigation":false,"parts":[{"body":"\u003cp\u003eYou’ll need to know 3 things:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003ethe valuation band for your home \u003ca href=\"/council-tax-bands\"\u003ein England and Wales\u003c/a\u003e or \u003ca rel=\"external\" href=\"http://www.saa.gov.uk/\"\u003ein Scotland\u003c/a\u003e\n\u003c/li\u003e\n  \u003cli\u003ehow much your \u003ca rel=\"external\" href=\"http://local.direct.gov.uk/LDGRedirect/index.jsp?LGSL=57\u0026amp;LGIL=8\u0026amp;ServiceN\"\u003elocal council\u003c/a\u003e charges for that band\u003c/li\u003e\n  \u003cli\u003ewhether you can get a \u003ca href=\"/council-tax/who-has-to-pay\"\u003ediscount or exemption\u003c/a\u003e from the full bill\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou may be able to get \u003ca href=\"/apply-council-tax-reduction\"\u003eCouncil Tax Reduction\u003c/a\u003e (this used to be called Council Tax Benefit) if you’re on a low income or get benefits.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n  \u003cp\u003eYou can \u003ca href=\"/challenge-council-tax-band\"\u003echallenge your Council Tax band\u003c/a\u003e if you think your home is in the wrong valuation band.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch2 id=\"changes-that-may-affect-your-council-tax-band\"\u003eChanges that may affect your Council Tax band\u003c/h2\u003e\n\n\u003cp\u003eYour property may be put in a different band in some circumstances, for example if:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eyou demolish part of your property and do not rebuild it\u003c/li\u003e\n  \u003cli\u003eyou alter your property to create 2 or more self-contained units, for example an annexe - each unit will have its own band\u003c/li\u003e\n  \u003cli\u003eyou split a single property into self-contained flats\u003c/li\u003e\n  \u003cli\u003eyou convert flats into a single property\u003c/li\u003e\n  \u003cli\u003eyou start or stop \u003ca href=\"/introduction-to-business-rates/working-at-home\"\u003eworking from home\u003c/a\u003e\n\u003c/li\u003e\n  \u003cli\u003ethe previous owner made changes to your property\u003c/li\u003e\n  \u003cli\u003ethere are significant changes to your local area, like a new road being built\u003c/li\u003e\n  \u003cli\u003ea similar property in your area has its Council Tax band changed\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003e\u003ca href=\"/find-hmrc-contacts/valuation-office-enquiries\"\u003eAsk the Valuation Office (\u003cabbr title=\"Valuation Office\"\u003eVO\u003c/abbr\u003e)\u003c/a\u003e if you want to know if changes to your property will affect your Council Tax band.\u003c/p\u003e\n\n","slug":"working-out-your-council-tax","title":"Working out your Council Tax"},{"body":"\u003cp\u003eYou’ll usually have to pay Council Tax if you’re 18 or over.\u003c/p\u003e\n\n\u003cp\u003eA full Council Tax bill is based on at least 2 adults living in a home. Spouses and partners who live together are jointly responsible for paying the bill.\u003c/p\u003e\n\n\u003ch2 id=\"who-is-not-counted-disregarded\"\u003eWho is not counted (‘disregarded’)\u003c/h2\u003e\n\n\u003cp\u003eSome people are not counted (‘disregarded’) when working out how many people live in a property. This means you might be able to apply for a discount on your Council Tax bill if you get one.\u003c/p\u003e\n\n\u003cp\u003eYou’re disregarded if you’re:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eunder 18 years old\u003c/li\u003e\n  \u003cli\u003eon certain apprentice schemes\u003c/li\u003e\n  \u003cli\u003e18 or 19 years old and in full-time education\u003c/li\u003e\n  \u003cli\u003e\n\u003ca href=\"/council-tax/discounts-for-full-time-students\"\u003ea full-time student\u003c/a\u003e at college or university\u003c/li\u003e\n  \u003cli\u003eunder 25 years old and get funding from the Education and Skills Funding Agency\u003c/li\u003e\n  \u003cli\u003ea student nurse\u003c/li\u003e\n  \u003cli\u003ea foreign language assistant registered with the British Council\u003c/li\u003e\n  \u003cli\u003e\u003ca href=\"/council-tax/discounts-for-disabled-people\"\u003eseverely mentally impaired\u003c/a\u003e\u003c/li\u003e\n  \u003cli\u003ea live-in carer for someone who is not your partner, spouse, or child under 18\u003c/li\u003e\n  \u003cli\u003ea diplomat\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003ch3 id=\"apply-for-a-discount-or-exemption\"\u003eApply for a discount or exemption\u003c/h3\u003e\n\n\u003cp\u003eYou need to \u003ca href=\"/apply-for-council-tax-discount\"\u003eapply for a Council Tax discount or an exemption\u003c/a\u003e, even if you’re disregarded.\u003c/p\u003e\n\n\u003cp\u003eYou’ll get 50% off your bill if everyone living in your household is disregarded.\u003c/p\u003e\n\n\u003cp\u003eYou’ll get 25% off your bill if you pay Council Tax and either:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eyou live on your own\u003c/li\u003e\n  \u003cli\u003eeveryone else in your home is disregarded\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003e\u003ca href=\"/find-your-local-council\"\u003eContact your local council\u003c/a\u003e if you’re unsure about whether you can get a discount or who’s responsible for paying.\u003c/p\u003e\n\n\u003ch3 id=\"people-on-apprentice-schemes\"\u003ePeople on apprentice schemes\u003c/h3\u003e\n\n\u003cp\u003eTo show that you do not qualify as an adult for Council Tax, you’ll need a declaration from your employer stating that:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eyou will not be paid more than £195 a week\u003c/li\u003e\n  \u003cli\u003ethe training leads to a qualification accredited by a body recognised by the Office of Qualifications and Examinations Regulation (Ofqual) or the Scottish Vocational Education Council (SVEC)\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003ch2 id=\"if-you-get-a-council-tax-discount-by-mistake\"\u003eIf you get a Council Tax discount by mistake\u003c/h2\u003e\n\n\u003cp\u003eYou must \u003ca href=\"/find-your-local-council\"\u003econtact your local council\u003c/a\u003e. If you do not, you could get a fine.\u003c/p\u003e\n\n\u003cp\u003eThe council may ask you to pay back the discount.\u003c/p\u003e\n","slug":"who-has-to-pay","title":"Who has to pay"},{"body":"\u003cp\u003eHouseholds where everyone’s a full-time student do not have to pay Council Tax. If you do get a bill, you can \u003ca href=\"/apply-for-council-tax-discount\"\u003eapply for an exemption\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eTo count as a full-time student, your course must:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003elast at least 1 year\u003c/li\u003e\n  \u003cli\u003einvolve at least 21 hours study per week\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eIf you study for a qualification up to A level and you’re under 20, your course must:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003elast at least 3 months\u003c/li\u003e\n  \u003cli\u003einvolve at least 12 hours study per week\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou’ll get a Council Tax bill if there’s someone in your household who’s not a full-time student, but your household might still \u003ca href=\"/council-tax/who-has-to-pay\"\u003equalify for a discount\u003c/a\u003e.\u003c/p\u003e\n","slug":"discounts-for-full-time-students","title":"Discounts for full-time students"},{"body":"\u003cp\u003eYou might be able to apply for a Council Tax discount or exemption if you or someone you live with is disabled.\u003c/p\u003e\n\n\u003ch2 id=\"disabled-band-reduction-scheme\"\u003eDisabled Band Reduction Scheme\u003c/h2\u003e\n\n\u003cp\u003eYou may be eligible for the scheme if you live in a larger property than you would need if you or another occupant were not disabled.\u003c/p\u003e\n\n\u003cp\u003eIf you qualify, your bill will be reduced to the next lowest Council Tax band. For example, if your property is in Band D, you’ll pay the Band C rate. If your home is already in the lowest band (Band A), you’ll get a 17% discount on your Council Tax bill instead.\u003c/p\u003e\n\n\u003cp\u003eYou’ll have to show that you have either:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003ean extra bathroom, kitchen or other room that you need for the disabled person\u003c/li\u003e\n  \u003cli\u003eextra space inside the property for using a wheelchair\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eThe property must be the main home of at least 1 disabled person. This can be an adult or a child - it does not have to be the person responsible for paying the Council Tax.\u003c/p\u003e\n\n\u003ch3 id=\"how-to-apply\"\u003eHow to apply\u003c/h3\u003e\n\n\u003cp\u003e\u003ca href=\"/apply-for-council-tax-discount\"\u003eCheck if you qualify\u003c/a\u003e for the Disabled Band Reduction Scheme.\u003c/p\u003e\n\n\u003ch2 id=\"discounts-for-severely-mentally-impaired-people\"\u003eDiscounts for severely mentally impaired people\u003c/h2\u003e\n\n\u003cp\u003eYou might be able to apply for a discount on your Council Tax bill if you or someone you live with is severely mentally impaired.\u003c/p\u003e\n\n\u003cp\u003eYou’ll need to:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eget a certificate to say you’re severely mentally impaired from a medical professional, such as your GP\u003c/li\u003e\n  \u003cli\u003eprove your eligibility for certain benefits - \u003ca href=\"/find-local-council\"\u003echeck with your local council\u003c/a\u003e\n\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003ch3 id=\"if-you-qualify-as-severely-mentally-impaired\"\u003eIf you qualify as severely mentally impaired\u003c/h3\u003e\n\n\u003cp\u003eYou’ll get a 100% discount if you qualify as severely mentally impaired and one of the following applies:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eyou live on your own\u003c/li\u003e\n  \u003cli\u003eany other adults in your household either qualify as severely mentally impaired or are full-time students\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eThere’ll be a 50% discount on the council tax bill if \u003ca href=\"/council-tax/who-has-to-pay\"\u003eeveryone else in your household is ‘disregarded’\u003c/a\u003e.\u003c/p\u003e\n\n\u003ch3 id=\"if-you-live-with-someone-who-is-severely-mentally-impaired\"\u003eIf you live with someone who is severely mentally impaired\u003c/h3\u003e\n\n\u003cp\u003eYou’ll get a 25% discount if you live with someone who qualifies as severely mentally impaired and either:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003ethere are no other adults in your household\u003c/li\u003e\n  \u003cli\u003eeveryone else in your home is disregarded\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003ch3 id=\"how-to-apply-1\"\u003eHow to apply\u003c/h3\u003e\n\n\u003cp\u003e\u003ca href=\"/apply-for-council-tax-discount\"\u003eCheck if you qualify\u003c/a\u003e for a Council Tax discount.\u003c/p\u003e\n","slug":"discounts-for-disabled-people","title":"Discounts for disabled people"},{"body":"\u003ch2 id=\"second-homes\"\u003eSecond homes\u003c/h2\u003e\n\n\u003cp\u003eYou’ll usually have to pay Council Tax on another property you own or rent, such as a holiday home. These properties are furnished and do not have anyone living in them as their main home. They are also known as ‘second homes’.\u003c/p\u003e\n\n\u003cp\u003eYour local council will decide whether the property is a second home and how much Council Tax to charge you.\u003c/p\u003e\n\n\u003cp\u003eThey may give you a discount - it’s up to them how much you get. \u003ca href=\"https://www.gov.uk/find-your-local-council\"\u003eContact your council\u003c/a\u003e to ask about a discount.\u003c/p\u003e\n\n\u003cp\u003eYou can also be charged up to 2 times your normal Council Tax. This is sometimes known as the second homes premium.\u003c/p\u003e\n\n\u003ch3 id=\"exceptions\"\u003eExceptions\u003c/h3\u003e\n\n\u003cp\u003eIf your council charges additional Council Tax on second homes in your local area, you may not have to pay the premium if:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003ethe second home is an annex which forms part of the same property, and is being used as part of the main residence\u003c/li\u003e\n  \u003cli\u003eyour main or second home is provided by your employer and you need to live there for your job\u003c/li\u003e\n  \u003cli\u003ethe second home has planning restrictions or other conditions about what it’s used for and who can live there, which means you cannot use it as a permanent residence\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou may not have to pay the premium for up to 12 months if: \u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eyou recently received \u003ca href=\"/applying-for-probate/after-youve-applied\"\u003ea grant of probate (or letters of administration)\u003c/a\u003e for the second home\u003c/li\u003e\n  \u003cli\u003ethe second home is being marketed for sale or to rent\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou will still need to pay the standard rate of council tax on the property, \u003ca href=\"/council-tax/who-has-to-pay\"\u003eunless you’re eligible for a discount or exemption\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eTo apply for an exception, \u003ca href=\"/find-your-local-council\"\u003econtact your council\u003c/a\u003e.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n  \u003cp\u003eThe rules are different \u003ca rel=\"external\" href=\"https://www.mygov.scot/council-tax/discounts-exemptions-and-reductions/\"\u003ein Scotland\u003c/a\u003e.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch2 id=\"empty-properties\"\u003eEmpty properties\u003c/h2\u003e\n\n\u003cp\u003eYou’ll usually have to pay Council Tax on an empty home, but your council can decide to give you a discount - the amount is up to them. \u003ca href=\"/find-your-local-council\"\u003eContact your council\u003c/a\u003e to ask about a discount.\u003c/p\u003e\n\n\u003ch3 id=\"if-your-home-has-been-empty-for-at-least-one-year\"\u003eIf your home has been empty for at least one year\u003c/h3\u003e\n\n\u003cp\u003eYou can be charged additional Council Tax if your home has been empty for at least one year. This is also known as the empty home premium.\u003c/p\u003e\n\n\u003cp\u003eHow much you pay will depend on how long the property has been empty. You can be charged up to 4 times your normal Council Tax bill if your home has been empty for at least 10 years.\u003c/p\u003e\n\n\u003cp\u003eYou will not have to pay the empty home premium if either:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003ethe empty property is an annex\u003c/li\u003e\n  \u003cli\u003eyou’re in the armed forces and you have to move into armed forces accommodation as part of your work\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou may not have to pay the premium for up to 12 months if:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eyou recently received \u003ca href=\"/applying-for-probate/after-youve-applied\"\u003ea grant of probate (or letters of administration)\u003c/a\u003e for the empty home\u003c/li\u003e\n  \u003cli\u003ethe empty home is being marketed for sale or to rent\u003c/li\u003e\n  \u003cli\u003ethe empty home is undergoing major repairs or structural alternations\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou will still need to pay the standard rate of council tax on the property, \u003ca href=\"/council-tax/who-has-to-pay\"\u003eunless you’re eligible for a discount or exemption\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eTo apply for an exception, \u003ca href=\"/find-your-local-council\"\u003econtact your council\u003c/a\u003e.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n  \u003cp\u003eThe rules are different \u003ca rel=\"external\" href=\"https://www.mygov.scot/council-tax/discounts-exemptions-and-reductions/\"\u003ein Scotland\u003c/a\u003e.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch3 id=\"when-you-do-not-pay-council-tax\"\u003eWhen you do not pay Council Tax\u003c/h3\u003e\n\n\u003cp\u003eIf you’re selling a property on behalf of an owner who’s died, you do not need to pay Council Tax until \u003ca href=\"/wills-probate-inheritance\"\u003eafter you get probate\u003c/a\u003e as long as the property remains empty. After probate is granted, you may be able to get a Council Tax exemption for another 6 months if the property is both:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eunoccupied\u003c/li\u003e\n  \u003cli\u003estill owned and in the name of the person who died\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eSome homes do not get a Council Tax bill for as long as they stay empty. They include homes:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eof someone in prison (except for not paying a fine or Council Tax)\u003c/li\u003e\n  \u003cli\u003eof someone who’s moved into a care home or hospital\u003c/li\u003e\n  \u003cli\u003ethat have been repossessed\u003c/li\u003e\n  \u003cli\u003ethat cannot be lived in by law, for example if they’re derelict\u003c/li\u003e\n  \u003cli\u003ethat are empty because they’ve been compulsory purchased and will be demolished\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n  \u003cp\u003eYou may get a discount if your home is undergoing major repair work or structural changes, for example your walls are being rebuilt.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch3 id=\"if-youre-renovating-your-property\"\u003eIf you’re renovating your property\u003c/h3\u003e\n\n\u003cp\u003eIf you’re making major home improvements to your property and cannot live in it, you can ask to have it removed (deleted) from the Council Tax list. This means you will not pay Council Tax on it. \u003ca href=\"/guidance/removing-a-property-from-the-council-tax-list\"\u003eFind out more in the guidance on removing properties from the Council Tax list\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eYou must \u003ca href=\"/find-your-local-council\"\u003econtact your council\u003c/a\u003e to tell them when the works are finished and your property is capable of being lived in. You will have to start paying Council Tax again at this point. Your bill may be backdated if you do not tell the council straight away.\u003c/p\u003e\n\n\u003ch3 id=\"if-your-propertys-derelict\"\u003eIf your property’s derelict\u003c/h3\u003e\n\n\u003cp\u003eYour property’s only considered derelict if it:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eis not possible to live in it, for example because it’s been damaged by weather, rot or vandalism\u003c/li\u003e\n  \u003cli\u003ewould need major structural works to make it ‘wind and watertight’ again\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou can \u003ca href=\"/challenge-council-tax-band\"\u003echallenge your Council Tax band\u003c/a\u003e if you think a derelict property should be removed from the Council Tax valuation list.\u003c/p\u003e\n","slug":"second-homes-and-empty-properties","title":"Second homes and empty properties"},{"body":"\u003cp\u003eYour Council Tax bill tells you:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003ehow much you have to pay for the year\u003c/li\u003e\n  \u003cli\u003ehow that amount has been worked out\u003c/li\u003e\n  \u003cli\u003ethe dates you have to pay\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eThe cost is usually split into 10 monthly payments. \u003ca href=\"/find-your-local-council\"\u003eContact your local council\u003c/a\u003e immediately if you’re having trouble paying - they can help you, for example by spreading your payments over 12 months instead of 10.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n  \u003cp\u003eThe council can take action to reclaim any debts you owe \u003ca href=\"/council-tax-arrears\"\u003eif you get behind with your payments\u003c/a\u003e.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch2 id=\"ways-to-pay\"\u003eWays to pay\u003c/h2\u003e\n\n\u003cp\u003eYou can usually \u003ca href=\"/pay-council-tax\"\u003epay your Council Tax online\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eYou can also use ‘Paypoint’, ‘Payzone’ or ‘Quickcards’ for cash payments at post offices, banks, newsagents and convenience stores.\u003c/p\u003e\n\n\u003cp\u003eCheck your bill to find out which other payment methods you can use.\u003c/p\u003e\n\n\u003ch2 id=\"if-youve-overpaid\"\u003eIf you’ve overpaid\u003c/h2\u003e\n\n\u003cp\u003e\u003ca href=\"/find-your-local-council\"\u003eContact your local council\u003c/a\u003e if you’ve paid too much Council Tax and have not received an automatic refund.\u003c/p\u003e\n","slug":"paying-your-bill","title":"Paying your bill"}]},"document_type":"guide","first_published_at":"2011-11-08T17:14:12+00:00","links":{"available_translations":[{"api_path":"/api/content/council-tax","api_url":"https://www.gov.uk/api/content/council-tax","base_path":"/council-tax","content_id":"428c2bae-56c2-48bd-a917-3d04df0a63fd","document_type":"guide","links":{},"locale":"en","public_updated_at":"2025-02-05T14:40:44Z","schema_name":"guide","title":"How Council Tax 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