Council Tax
When the Council Tax system was introduced all properties were valued and put into a 'valuation band'. The valuation bands for homes in England are based on their value on 1 April 1991, not their current value. The valuation band determines how much Council Tax you pay.
There’s one Council Tax bill for each home. Usually it's the owner-occupier, or the tenant living in the property, who has to pay the bill. Spouses and partners who live together are both responsible for paying the bill.
Technically, the person who has to pay the Council Tax is called the 'liable person'. The person at the top or nearest to the top of the following list is the liable person:
lives in the property and owns it
lives in the property and has a lease (this includes 'assured tenants' under the Housing Act 1988)
lives in the property and is a 'statutory' or 'secure' tenant
lives in the property and isn't a tenant but has permission to live there
lives in the property (for example a squatter)
has a lease of six months or more on the property, but doesn't live there
owns the property but doesn't live there
You can’t be a 'liable person' if you're under age 18.
If you're still unsure about who is responsible for paying the bill you can contact your local council and they'll be able to help.
Council Tax - Payment
This page gives you detailed information about who has to pay council tax and how they can pay it.
Council Tax Bands 2007
The charges from 1st April 2007 For Southampton City Council are as follows.
Council Tax Bands 2008
The charges from 1st April 2008 to 31st March 2009 for Southampton City Council are as follows.
Council Tax - Account Enquiries
If you have a question about your council tax account you can call or email our council tax team who will be pleased to assist you.
Council Tax - Band Reduction
If you wish to discuss your Council Tax banding, you can contact your local Valuation Office direct on 023 8053 8500.
Council Tax - Discount
Council tax discounts may be granted in special circumstances.
Council Tax - Exemption
Certain types of property are exempt from council tax including properties where all the residents are qualifying students and some empty properties. Further information is available here.
Fair Processing Notice - Data Protection
The City Council is required by law to protect the public funds it administers. It may share information provided to it amongst its own departments and with other bodies responsible for auditing or administering public funds, in order to prevent and detect fraud. We will only share information when obliged to do so by rule of law or where the law permits.
Last updated: 18 July 2008
