How do you decide who is responsible for paying the Council Tax bill?
Council Tax regulations set out how to work out who is responsible for the Council Tax – see the document ‘Who has to pay Council Tax’ for details.
If you rent your home, or are a landlord, there is extra important information for you on the related page 'Rented properties and the Council Tax'. Or if you have a second home, see also the related page 'Second homes or properties and the Council Tax' .
How is the amount of Council Tax payable worked out?
The amount of Council Tax you pay depends on:
- the Council Tax band of your property;
- the number of residents living in your property; and
- whether you qualify for Council Tax Support (a means-tested benefit which helps to pay your Council Tax).
However, some properties are exempt from Council Tax so there is nothing to pay at all. See the two pages on exemptions in the related pages section. Also, please note that Council Tax law on empty properties changed from 1 April 2013 - see the related page 'Empty properties and the Council Tax' for more information.
I am new to Leeds, how do I register for Council Tax?
Please use the online Report a change of address form under Top Tasks - this will ensure you give us all the information we need to update our records and we will be able to create your account via this. It doesn't matter if you have not previously been liable to pay Council Tax, you can still fill out the form.
Council Tax bands
The Council Tax bands are a range of property values, starting at A and going up to H. Each domestic property (such as a house, flat or bungalow) is placed in a Council Tax band by the Valuation Office Agency (VOA), which is part of HM Revenues and Customs. However the bands are not based on today’s house prices, but on what the property might have sold for on 1st April 1991.
More information can be found in the document 'Bands and appeals against bands' or on the VOA's website (under External links).
Where can I see all the Leeds Council Tax charges, broken down into bands?
See ‘Council Tax charges 2014 – 15’ or 'Council Tax charges 2013 - 14' in the documents section.
How does the number of residents affect your Council Tax?
The full Council Tax is payable if there are two or more residents in a property. A 'resident' is someone who has their sole or main residence in the property - see the related page 'How your sole or main residence affects your Council Tax' for more information. If there is only one resident, a 25% 'single person discount' applies - to claim this please see the related page 'Single Person Discount'.
Some people are not counted when working out the number of residents (for example, full-time students), so a 25% or 50% discount may apply even if there are two or more residents. See the download '’Work out number of residents’' and the related page ‘Council Tax discounts’ for more information.
Council Tax Support
This is a means-tested benefit to help you pay your Council Tax - see the related page ‘Council Tax Support’.
What if I think my bill is wrong or I’m not the person who should be charged?
You can email us using the form under 'Contact us' on this page - please include your account number and/or address. But you may find it helpful to read the download ‘Appeals against Council Tax liability’ before you contact us.
I have moved - how do I tell you about my change of address?
Please use the online Report a change of address form under Top Tasks - this will ensure you give us all the information we need to update our records. You can also 'cancel' your Council Tax using this form if you have vacated the area and are no longer liable to pay in Leeds.
How can I find out what my Council Tax pays for?
See the downloadable booklet 'Financial Information 2014 to 2015' in the 'Documents' section of this page.