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Brief information about council tax liability for some different properties and residential situations.
This information should not be relied upon as legal or professional advice. Read the disclaimer.
Constituents can check whether their property is on the council tax list, and what its band is, on the gov.uk website (for England and Wales) or the Assessors website (Scotland).
Most likely yes. A person occupying a property is liable to pay council tax on it.
If other liable people are living in the house, each of them will be jointly and severally liable for the council tax. This means that, if one person fails to pay, the council can ask each person to pay the full amount, not just their ‘share’.
if someone is renting a room in a house in multiple occupation (HMO), the landlord is liable for the council tax. The landlord might say that a portion of the rent is in respect of council tax, but that is part of the rental contract, not part of the council tax system.
NOTE that a council tax HMO isn’t necessarily the same as a ‘registered HMO’. People who live in a ‘registered HMO’ might still be liable for council tax. Whether a house is a council tax HMO is a decision for the Valuation Office Agency (VOA), not the council.
No, provided that the resident is a student. If everyone in the house is a student, the house is exempt from council tax.
If non-students live in the house, they will have to pay council tax. In this scenario the students can’t be held jointly and severally liable for the council tax due.
If there is only one non-student in the house, they will receive the 25% single person discount, as the council tax system ‘sees’ only one person living in the house.
Maybe. There are a few alternative situations:
Maybe. In England, councils do not have to give any discounts on properties that are empty because they are being renovated. The owner may find that they have to pay the normal council tax bill, even if the renovations are such that the house is uninhabitable. In Scotland and Wales, renovated properties can be exempt for up to twelve months. It is up to the local authority to decide whether a property qualifies for this exemption.
A house that is being renovated could also be liable for an empty homes premium. This can be payable if a house has been ‘unoccupied and substantially unfurnished’ for one year or more (Scotland and Wales) or two years or more (England). Note that the premium applies according to how long the house has been empty, not how long the current owner has owned the house. It is possible to buy a property and then have to pay a higher level of council tax immediately. (This situation would not show up on standard legal searches during the purchase.)
Maybe. Councils do not have to give any discount on properties that have become empty. Some councils exempt empty properties for very short periods of time, others for up to six months. It is possible that a landlord could have to pay council tax for, say, a period of three weeks between tenants while a property was empty. This could be the case even if the property was being refurbished during that time.
If a tenant had moved out but their rental contract was still in place, it is possible that the tenant could still be liable for council tax until the rental contract ended.
Sometimes. An annexe can be assigned its own council tax band if the council tax system deems it to be a ‘self-contained unit’ and ‘capable of separate occupation’. This is a decision for the VOA or the Assessors, not the council.
Whether an annexe is a ‘self-contained unit’ depends on the characteristics of the annexe itself. Planning permission for the annexe, or who owns it, does not play a role in the decision.
If an annexe is treated as a separate property, and is being occupied by a ‘dependant relative’, it is exempt from council tax. It is also exempt if it is empty, provided that it cannot be let separately.
In England, if the annexe is being used as part of the main property, it may still have its own council tax band. In this case, the annexe will normally receive a 50% discount on the council tax bill.
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