Council tax is set by local councils to help pay for local services like policing and refuse collection. It applies to all domestic properties, including houses, bungalows, flats, maisonettes, mobile homes or houseboats, whether owned or rented. Find out in this section how to pay your council tax as well as what to do if you encounter any trouble in paying your council tax bill. Click on the links on the left hand side of the page to access more information.

There’s one council tax bill for each home. Usually it’s the owner-occupier, or the tenant living in the property, who has to pay the bill. Men and women who live together as husband and wife are both responsible for paying the bill, even if it’s only addressed to one of them.

Technically, the person who has to pay the council tax is called the ‘liable person’. The person at the top or nearest to the top of the following list is the liable person:

• Lives in the property and owns it
• Lives in the property and has a lease (this includes ‘assured tenants’ under the Housing Act 1988)
• Lives in the property and is a ‘statutory’ or ‘secure’ tenant
• Lives in the property and isn’t a tenant but has permission to live there
• Lives in the property (for example a squatter)
• Has a lease of six months or more on the property, but doesn't live there
• Owns the property but doesn’t live there

You can’t be a ‘liable person’ if you’re under age 18.

If you’re still unsure about who is responsible for paying the bill, you can contact your local council and they’ll be able to help.

If you move home you need to tell your council. This is so you don’t pay too much council tax for your old home, and you pay the right amount for your new one. When you move:

• Tell your council the date you’re moving out, so that they can adjust the bill for your old home - you may get a refund
• Tell your council, (or your new council if you’re moving to a different area), when you’re moving in, so they can start the bill for your new home from the right date

If you’re claiming Council Tax Benefit, you can make a claim up to 13 weeks in advance. So if you know you’re moving to a new address soon, you can claim Council Tax Benefit before you move.

Bear in mind you won’t usually receive any money before you move in.

If a property is empty, the person normally responsible for paying, may qualify for exemption or a discount.

If you’re on a low income, or you live with another adult (not your partner) who’s on a low income, you may be able to claim Council Tax Benefit or Second Adult Rebate. This will mean you’ll have some or all of your council tax paid for you.