Who must pay council tax

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

The government is providing a package of measures to support businesses through the period of disruption caused by COVID-19. For details, go to GOV.UK Business Support: Coronavirus and GOV.UK: COVID-19 – support for businesses.

Go to our business rates pages for information on assistance with business rates and government cash grants for businesses. We are also providing financial assistance for the self-employed in the form of deferred council tax payments.

Extended holidays

If you have a main home and go on an extended holiday, we will consider your main home as the property you leave.

Adult son or daughter on extended holiday

If an adult son or daughter leaves their parents' address for a year or so before going on to university. Unless there is proof that they will not return at the end of their holiday, their main home will be their parents.

Whole family extended holiday

If the whole family takes extended breaks and keeps a property for their return, it remains their main home.

Removing furniture

A court has agreed that a property is still your main home even if you remove the furniture while you are away.