
Southampton City Council fact sheet
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.
What am I paying for?
Your Council Tax helps to pay for services that the Council provides all over the city.
These services include:
Schools
Road
Libraries
Rubbish Collection
Street Lighting
It also helps pay for Southampton’s contribution towards:
The Police Service
The Fire Service
Public Transport
Contact Name
Last updated: 23 April 2010