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Council Tax FAQ
Council Tax FAQ
What does council tax pay for?
If I rent, am I liable for council tax?
How is my council tax worked out?
What do I do if I am moving house?
What valuation band is my property in?
Why is a house in the same street in a lower band than mine?
What if I have trouble paying the bill?
What action can the local authority take if I don't pay my bill?
What powers does a liability order give the council?
What if I am still unable to pay?
What is council tax?
Council tax is a local tax set by local councils to pay for local services. Council tax was introduced in April 1993.
There is one council tax bill for each dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and regardless of whether it is rented or owned. To work out who has to pay for your home (or 'dwelling'), look down the list below. As soon as you reach a description that applies to someone responsible for your home, they will be liable for the council tax bill.
A resident freeholder (so for owner-occupied property the owner is liable);
A resident leaseholder ( this includes assured tenants under the Housing Act 1988);
A resident statutory or secure tenant;
A resident licensee;
A resident;
The owner (this applies where the dwelling has no residents).
A 'resident' is a person of 18 years or over who lives in the dwelling as their only or main home.
This means that owner-occupiers or resident tenants usually have to pay the tax. If the property is empty, or it is no-one's main home, the owner is responsible for the bill.
What does council tax pay for?
Council tax helps to pay for the running of all council based local services which include highways, roads and transport services, housing services, social services, education services cultural, environmental and planning services. Charge to cover Police Services and Fire Services.
If I rent, am I liable for council tax?
In some special cases the owner, not the residents, has to pay the council tax. These are:-
Dwellings occupied by more than one household, where the residents pay rent seperately for different parts of the dwelling and where the households perhaps share cooking or washing facilities, for example, some hostels, nurses' homes or groups of bedsits;
Residential care homes, nursing homes (such as hospices), mental nursing homes or certain types fo hostel providing a high level of care;
Religious communities such as monastries or convents;
Dwellings which are not the owner's main home, but which are the main home of someone whom the owner employs in domestic service;
Vicarages and other dwellings where a minister of religion lives and works. (Where the owner-occupier is a Church of England minister of religion, the Church is responsible for the bill.)
If you live in such a dwelling, where the owner is liable, you do not have to pay the council tax. If your landlord is the liable person, they might ask you to contribute towards the bill by increasing your rent, however the landlord should have the bill in their name.
How do I pay my bill?
You will normally receive your annual council tax bill in March. It will tell you the amount you have to pay and how that amount has been worked out. The bill will also set out the amount of each instalment and the dates on which the monies for each one should be received by the council. Normally, you will be offered ten instalments, although that number will be reduced if the bill is issued after the end of April.
This is due once a month from April through to January inclusive, unless you pay by Direct Debit when you can pay on 1st, 10th, 17th and 24th of the month.
If you do not currently pay by Direct Debit and wish to pay by this method, you have two available options:
- Contact the council tax section on 024 76831111 to set up Direct Debit over the phone.
- To complete and submit the online form in the 'How to Pay' section, or
- Complete and send us a Direct Debit instruction - there is one attached to your council tax bill or you can download a form. How is my council tax worked out?
Council Tax is payable on nearly all domestic properties. It is collected to help pay for local services such as schools, roads, libraries, police, fire and rubbish collection.
The Listing Officer, at the Valuation Office Agency, gives each property a 'band'. Coventry City Council then sets a charge for each band.
What do I do if I am moving house?
Please contact the council tax customer service team who will go through a scripted form with you in order to obtain the relevant information, or alternatively complete this change of address form and send it by email to counciltax@coventry.gov.uk
What valuation band is my property in?
The property band is detailed on your bill. Each dwelling is placed on a valuation list in one of eight valuation bands, ranging from A to H. The list will show only the band to which your home has been allocated, not its actual value. If you would like to find out the council tax banding of a specific property in England or Wales you may do so by looking at the Valuation Office Agency website.
Valuation Band Range of property values
A | - | Up to | £40,000 | |
B | - | £40,001 | - | £52,000 |
C | - | £52,001 | - | £68,000 |
D | - | £68,001 | - | £88,000 |
E | - | £88,001 | - | £120,000 |
F | - | £1 20,001 | - | £160,000 |
G | - | £160,001 | - | £320,000 |
H | - | M ore than | £320,001 |
Any enquiries regarding the valuation of properties in Coventry should be directed to:-
The Valuation Office Agency5th Floor Sherbourne House1 Manor House DriveCoventryCV1 2TGTel No: 0121 410 3700Valuations are carried out by the Listing Officer at the Valuation Office Agency (part of the Inland Revenue), not your local council. Any dispute regarding your council tax band must therefore be discussed with the Valuation Office Agency. The basis of valuation is the 'capital value' of each dwelling. Valuation lists can only be compiled fairly by assessing the values of dwellings on one common date. 1 April 1991 is the date used for this exercise.
What is my council tax band?
To find out the band value of a house use the council tax band search at http://www.voa.gov.uk/cti/InitS.asp?lcn=0
Why is a house in the same street in a lower band than mine?
All properties were valued before the start of council tax, the effective date was 1st April 1991. After valuation, the properties were place in one of the council tax bands. Bands are based on the saleable value of the property as it was on 1st April 1991 and NOT the current value.
If you become the owner of, or move into a property for the first time you may make an appeal on your band value to the Valuation Office Agency within 6 months. If you do appeal you MUST continue paying your original council tax bill. If your appeal is successful we will refund any money that you have overpaid. To make an appeal call the Valuation Office Agency on 0121 410 3700 and for the form 'Making a Proposal to alter the Valuation List'. Alternatively write to The Listing Officer, Valuation Office Agency, 5th Floor Sherbourne House, Manor House Drive, Coventry, CV1 2TG.
To make a 'proposal' online you need to find your property using the search facility below and follow the 'make a formal challenge ('proposal') links.
http://www.voa.gov.uk/cti/InitS.asp?lcn=0
Why has my bill changed?
A reason will be stated on the front of the bill, for example:
You may no longer be entitled to a discount or exemption or council tax benefit you have been receiving might be increased or decreased because of a change in your circumstances. However if you require clarification please contact the council tax office.
What if my bill is wrong?
If you think your bill is wrong in anyway, you should tell the council tax office immediately. Unless you make an arrangement with the council tax office, you must continue to pay the amounts set out in your original bill until you are sent a revised bill.
What if I have trouble paying the bill?
As soon as you realise you have a problem paying your bill contact the council tax section by email or on 024 76831111; as you may be entitled to a reduction in your bill, for example, through council tax benefit. The council may also be able to help you by rescheduling your payments. Do not ignore the bill completely; if you do not pay it and fail to make an arrangement with the council tax office, recovery action will be taken and this could result in costs being added to the amount which will increase considerably the amount you have to pay.
What if I don't pay?
If you miss a council tax instalment you will get a reminder notice giving you seven days to bring your council tax payments up to date. If you do not do so within the time you will receive a final notice advising you that your right to pay by instalments has been withdrawn and you will have to pay the outstanding balance of your council tax bill (i.e. the full amount remaining for that financial year). If the balance is not paid or you do not contact us we will start recovery action.
What action can the local authority take if I don't pay my bill?
The Council can apply to the magistrates' court for a liability order. You will be sent a summons telling you when the court will consider the application and the amount the Council is seeking to recover. This will be both the outstanding amount of council tax plus the cost to the Council of making the application. You have the right to attend the court and offer evidence as to why the order should not be made.
Even if you decide not to attend court, you should speak to the council tax recovery section by telephone on 024 7683 2564 or 024 7683 3842 or by email recoverycounciltax@coventry.gov.uk The council tax recovery team will try to come to a reasonable arrangement with you for payment but they cannot do that unless you contact them. If you make an arrangement and keep to it, you will avoid any further recovery costs.
What powers does a liability order give the council?
Once a liability order is granted by the court, the Council can demand certain information from you about your employment and income to help them decide how to recover the debt. You are legally required to give the Council this information and it may help you pay the bill. The main options for recovery are as follows:
Attachment of Earnings Orders
The Council can order your employer to recover the amount direct from your wages or salary and pay it straight to the Council. The amount will be a set percentage of your pay after certain other deductions (such as Income Tax and National Insurance Contributions) - your employer may also deduct a further £1 towards their costs in making each deduction and sending it to the Council.
Attachment of Benefit, i.e. Deductions form Income Support or Job Seekers Allowance
If you are receiving Income Support, the Council may be able to apply for deductions from that benefit. Deductions are made at the rate of 5% of the personal allowance for a single claimant aged not less than 25.
Distress
The Council can instruct bailiffs (Bristow & Sutor) to recover the debt - this process is known as the levy of distress. Once the debt has been sent to the bailiff you must contact them rather than the Council to discuss payment, their telephone number is 0871 6770070. The charges that will be added to your debt are set out in legislation - they can be quite considerable and you will be held liable for them. It is advisable to avoid matters reaching this stage if you can.
If you are unable to pay the outstanding debt in full including their costs, the bailiff has three options:
A walking possession agreement with you, which means your goods will not be removed by the bailiff as long as you meet the payment arrangements agreed with the bailiff;
Serving close possession of your goods by staying on the premises until payment is made or the goods are removed for sale;
Removing goods from your property with a view to their sale.
Other options for enforcement action include bankruptcy proceedings, and for a debt of £1000 or more, a Charging Order whereby the council tax office can apply to a county court for a charge on the debtor's property.
What if I am still unable to pay?
The council tax office may apply to the magistrates' court for a warrant committing you to prison. The Council will only take this step when other efforts have failed and when they have already unsuccessfully tried to levy distress.
Before issuing a warrant of commitment the court must hold a means enquiry with you present. A warrant will only be issued if the court is satisfied that your failure to pay is the result of wilful refusal or culpable neglect. The maximum period of imprisonment is three months. The court may decide to fix a term of imprisonment and postpone the warrant on certain conditions, normally relating to payment of the debt over a period of time. The court also has the power to remit all or part of the debt where no warrant is issued or term of imprisonment fixed.
Downloadable documents
Council Tax change of address form (45 kb)
Council Tax Direct Debit form (271 kb)
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