Who has to pay?
Most domestic properties are subject to the Council Tax whether they are owned, rented or leased. There is one bill per dwelling whether it be a house, bungalow, maisonette, flat, mobile home, caravan or houseboat.
Liability to pay Council Tax, in most circumstances, is linked to residence in the dwelling. We establish who has to pay by checking who comes first in the following list:
- A freeholder who lives in the property
- A leaseholder who lives in the property
- A tenant who lives in the property
- Someone who lives in the property on licence
- Any other occupier (including squatters)
If there is no resident in the property the owner must pay the Council Tax.
Joint liability
If you live in a property, which is jointly owned, leased or rented by two or more people, you will all be jointly responsible for paying the Council Tax.
There is only one Council Tax bill for each property, and the name of everyone who is jointly responsible will appear on the bill.
If the bill is in joint names, you are all responsible for paying the whole Council Tax for the property.
The bill cannot be split between the joint Council Tax payers, for example if there are three joint leaseholders, we cannot issue three bills for a third of the Council Tax that is due for the property.
Joint responsibility also applies to husbands and wives or partners, including same sex couples, who live in the same property.
We cannot become involved in any arrangements you may have made with other people who are jointly responsible for paying the bill. If we have to take Legal action to recover the Council Tax that is owed, recovery action will be taken against all liable persons.
What if I think I don't have to pay Council Tax?
If we have sent you a bill that you do not think you are liable for, you may appeal.
Appeals procedures
Council Tax payers have certain appeal rights, which are listed below. All disputes should be raised in writing initially with the Council. These include:
- If you think you are not liable to pay the Council Tax and the bill has been issued in your name.
- If you have claimed a discount and this has not been granted.
- If you have claimed that your property is exempt from Council Tax and this has not been granted.
- If you have claimed a disabled persons banding reduction and this has not been granted.
When initially appealing to the Council, please state the nature of your appeal and provide any reference numbers shown on your Council Tax bill. This will help us to deal with your enquiry without undue delay. Please address your appeal in writing to:
Revenues & Benefits Department
Rochford District Council
Council Offices
7 South Street
Rochford
Essex
SS4 1BW
or contact us using this form.
Completion notices
If an owner disagrees with the date contained in a Completion Notice issued by the Council he or she may appeal directly to the valuation tribunal. Please see the Related Content. This must be done within 4 weeks of the service of the Completion Notice. Also the owner can contact the Council using this form and we can continue to try to reach an agreement of an alternative completion date.
Penalties
Where the Council imposes a penalty on a person for failing to supply information or knowingly supplying false information, that person may appeal direct to the valuation tribunal (see Related Content). In practise however the person should contact the council first to see if the matter can be resolved amicably.
Banding appeals
You may also appeal against the banding of your property. In such cases your appeal should firstly be made to the Listing Officer at the Valuation Office Agency. Please see the Related Content.
How to pay
By direct debit - You can pay in 1, 2, 10 or 12 instalments on the 1st, 10th or 20th of each month. Set up a direct debit online | |
By debit or credit card – You can pay by debit or credit card by this Pay for it link or by phoning our automated payment line on 0300 003 2197 which is available 24 hours a day, 7 days a week. | |
By your bank You can pay via your own bank using our bank details below. Standing Order You can contact your bank to arrange this (following the instalment plan quoted on your bill) using our bank details below Our bank details Bank Name: Lloyds Bank Plc City Office, Gillingham, PO Box 1000, BX1 1LT Account Name: Rochford District Council Account Number: 10542560 Sort Code: 30-80-12 Remember to quote your Council Tax account number on all the payments you make. |