Who must pay council tax

About council tax

Council tax must be paid for all properties.

Council tax is a local tax that councils must charge to help meet their costs. It covers about 27% of council’s costs. The rest comes from a variety of other sources.

Properties for which you may pay council tax include:

  • houses
  • flats
  • maisonettes
  • bungalows
  • mobile homes
  • houseboats

How council tax is worked out

You pay council tax for any property you live in, and you also pay council tax for unoccupied properties.

Every property in England, Wales and Scotland is given a band from A to H. The amount of council tax you have to pay depends on which band your property is in.

Apply for a discount

To apply for a single person discount, a vacant property discount or other types of discount, go to our council tax discounts section.

Apply for a refund

If you have paid too much council tax, you can ask for a refund using the form below.

Claim a council tax refund