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).

Council tax for couples

Married and unmarried couples are jointly responsible for the council tax on the property they live in

If you each own or rent a property you will be treated as having 1 main home to pay council tax on.

If no other adults live in the other property, we will still charge you the full council tax.

Deciding your main home

We are happy for you to decide what your ‘main residence’ is.

We will investigate if a couple who have a large property in Band H, but claim their main home is a small property in Band A.

Remember, you may have to provide proof of your sole or main residence.