Who pays council tax?
Council tax is a property-based charge with only one bill for each household. You could be liable to pay council tax for your home if you are one of the following:
owner (if the property is no ones sole or main residence)
People are jointly liable to pay if they are married, live together, joint owners or joint tenants.
The amount payable will depend on the value band that the property is placed into by the Valuation Office Agency of HMRC. You can find out the valuation band of a property by using this online tool. There are explanatory notes available to support your council tax bill.
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