Who must pay council tax

Coronavirus (COVID-19) – financial support for businesses and the self-employed

For information on assistance with business rates and government cash grants for businesses, go to our business rates pages  For those who are self-employed, we are providing financial assistance for the self-employed in the form of deferred council tax payments.

Eligible businesses can apply for support from the Discretionary Business Grant Scheme.

The government is providing a range of measures to support businesses through the period of disruption caused by COVID-19. For details, go to GOV.UK: business support and GOV.UK: financial support for businesses during coronavirus (COVID-19).

Appeals against sole or main residence

To appeal against a place being cited as your sole or main home, you must:

  • write to us
  • give your reasons
  • send us any evidence you have to support your claim

If we do not agree

If we do not agree, you can appeal to an independent body, the Valuation Tribunal. We will send you an appeal form on request.

Even if you appeal, the council tax must be paid as billed. If your appeal is later decided in your favour, we will return any overpayment.