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Council tax

Council tax is payable by residents to a local authority.

This content applies to England & Wales

  • Liability for council tax

    The owner or resident of a property is normally liable to pay council tax to the local authority based on a hierarchy of liability.

  • Council tax billing and recovery

    A local authority can take steps to recover outstanding council tax from the liable person following the issue of a bill and statutory notices.

  • Student exemptions from council tax

    A student in higher education is normally exempt from paying council tax to their local authority if they live in a property occupied solely by other students.