Council tax provides funding for local authority services such
as rubbish collection, road maintenance and social services. It is
payable on domestic properties, whether owned or rented, and is
generally proportionate to the property size. On these pages you
will find information about billing, discounts, payments and
exemptions.
The City of London is responsible for all aspects of making and
administering council tax in the Square Mile. However, it has
appointed Liberata UK Ltd to collect council tax on its behalf.
Warning - Council Tax Scam
There is a council tax scam operating nationally where bogus
callers are telephoning residents purporting to be from the
Council. Sometimes they say that they are ringing about a council
tax rebate. The caller knows the council tax payer's name and
address and pretends to know the bank account details. He/she then
attempts to obtain full bank account details from the resident.
These personal details can be sold on or misused, and unauthorised
withdrawals are taken from bank accounts.
Do not give your bank details or make payment to anyone
who calls you out of the blue.
The City Corporation does not contact residents over the phone
to arrange Council Tax rebates and never requests personal bank
details except when a resident phones the City to discuss
payments of their council tax bills.
Who pays council tax?
The person who has to pay the council tax is the first person in
the following list who is aged 18 or over and lives at the dwelling
as their only or main home.
- A freehold owner
- A leasehold owner
- A statutory tenant or a secure tenant
- An occupier under a licence
- Anyone else over 18 living at the dwelling
If two people are at the same level in the above list, and no
one is higher in the list, they are both 'jointly and severally'
liable. This means that the bill can be addressed to either or both
of them and either one can be asked to pay the
full amount. Husbands and wives are
automatically 'jointly and severally' liable, while they both live
at the dwelling.
If no one aged 18 or over lives at the dwelling, the owner (any
person with a freehold or leasehold interest of six months or more)
must pay the council tax. If two people are the owner they are both
'jointly and severally' liable.
There are certain classes of dwelling where the
owner always has to pay. These
are:
Class A Residential care homes, nursing homes, mental
nursing homes and hostels
Class B Religious communities
Class C Houses in multiple occupation, usually rented out as
bed-sits, with shared facilities. This does
not include a group of people with a
shared tenancy agreement with the landlord (eg a whole house rented
by a group of friends)
Class D A dwelling with residents in domestic service, where
the employer lives there from time to time
Class E The home of a minister of religion, from which the
duties of office are performed
Class F A dwelling provided to an asylum seeker under an
arrangement made under Section 95 of the Immigration and Asylum Act
1999
To view your account balance, pay your Council Tax, register for
ebilling or let us know of a change of address please see our
Council Tax Online page.
-
Council tax - account enquiries
- The council tax service provides householders with information
relating to their council tax and payments. This may include
information on payments, arrears, discount eligibility etc. and
copies of bills.
-
Council tax - annual notification
- Council tax is payable on domestic dwellings and is charged by
the local authority to pay for the services it provides. The
council tax rates should be published each year together with
information on how rates are assessed, eligibility, how to pay etc.
The council should also provide information on how to appeal if you
think your council tax bill is incorrect.
-
Council tax - appeals
- A claimant who may be affected by a relevant decision regarding
council tax benefit may request the local authority to revise its
decision and also the independent appeals tribunal to consider the
revised decision.
-
Council tax - backdated claims
- A claimant may be eligible for their claim to be backdated if
there is a valid reason why they were unable to apply for their
council tax benefit earlier
-
Council tax - band reductions
- The local authority may give a band reduction in order to
recalculate the amount of council tax payable if a permanently
disabled person lives in a dwelling with certain features which are
essential or of major importance to the well being of the disabled
person.
-
Council tax - change of circumstances
- A claimant in receipt of council tax benefit is responsible for
informing the local authority of any changes in their personal and
financial circumstances which may affect their benefit.
-
Council tax - charges
-
Council tax - discount
- Processing of requests and assessment of eligibility for a
single person or other discount on their council tax.
-
Council tax - exemptions
- The council tax exemption scheme may exempt unoccupied and
occupied properties from council tax.
-
Council tax - overpayments
- Where a claimant has been provided with a benefit greater than
that to which they are entitled the local authority is required to
inform the claimant and where necessary seek to recover the
overpayment by issuing a revised council tax bill.
-
Council tax - renewal
- Local authorities may review the circumstances of anyone who is
currently receiving housing and council tax benefit by issuing a
change in circumstances form or by carrying out a visit.
-
Council tax benefit - new claim
- A claimant may be eligible to claim council tax benefit if they
are on low income or in receipt of income support or job seekers
allowance.