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.

Long absence from your main home

You could have a main home but also own or rent another property nearer your work to use during the week, only returning to your main home at weekends.

Examples of people who spend a long time away from their main home are:

  • salespeople
  • members of the armed services
  • those working at sea

By law, even if you spent time away, your main home is where you 'intend to return' and 'where you would live'

It is also where your partner and children live.

A court has agreed that a property can remain a person's main residence even if they remove the furniture while they are away.