Council Tax charges and bands

 

**** The 2013-14 'Guide to your Council Tax' is available in the download section below ****

If you have received a bill and the amount you have to pay has been been reduced by Council Tax Support, please see "Council Tax Support from April 2013" in related pages or the "Council Tax Support information leaflet" download

The amount of Council Tax you pay depends on:

  •  the band of your property, and
  •  the number of residents living in your property.

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.  The bands are based on what the property might have been sold for on 1st April 1991, not on today’s house prices.  In certain circumstances you can appeal against your property’s band, but you must still pay your original Council Tax bill while you are waiting to hear the result.  Appeals against bands are dealt with by the VOA, not the council.

More details about bands and how to appeal against your band can be found on the downloadable information sheet 'Bands and appeals against bands' below, or on the VOA's website (see external links on the right). You can also find details of Council Tax charges broken down into bands for this financial year and some previous years in Downloads below.

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 'Sole or main residence' page for more information on this.  If there is only one resident, a 25% 'single person discount' applies.  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 downloadable sheet 'Work out number of residents' below for more information on counting the number of residents. 

You can claim a single person discount online if you are the only resident at your address - use the form under Do it online / Apply in the top right hand corner of this page. 

Some properties are exempt from the Council Tax so there is nothing to pay at all.  See the related pages below on 'Exemptions for unoccupied properties' and 'Exemptions for occupied properties' for more information.  Please note, however, that Council Tax law has changed and from 01.04.13, unoccupied and unfurnished properties, and empty properties undergoing repair, are no longer exempt.  See the related page 'Empty properties and the Council Tax' for more information.

You can contact us using the form below - please include your account number and/or address. Or, if you wish to report a change of address, please use the form under Do it online / Report it in the top right hand corner of this page as you can then be sure you give us all the information we need to update our records.

Search our frequently asked questions.

Related frequently asked questions

Can I appeal against my Council Tax band if I think it is too high?

You can make a formal appeal in the following circumstances:

  • within 6 months of becoming the council tax payer, as long as the previous payer did not appeal;
  • where part of the property stops or starts being used for carrying out a business;
  • where the band is changed by the Valuation Office;
  • where there has been a ‘material reduction’ in the value of the property, for example, part of the property has been demolished, or the physical state of the local area has changed, or  the property has been adapted  for a person with a physical disability.

To appeal against your band you must write to the Valuation Office Agency (VOA), not the council.  Their address is Valuation Office, Eastgate House, 42 Eastgate, Leeds LS2 7JL, telephone number 03000 501 501.

However , if the above circumstances do not apply, you can still ask the VOA to review your band if you feel a mistake was made when the property was originally banded.

http://www.voa.gov.uk/corporate/CouncilTax/index.html

Why do I pay more Council Tax than my neighbour/friend/relative?

​Because of the Data Protection Act, we cannot discuss someone else’s bill with you. However, there are a number of reasons why you may have different amounts to pay:

  • your property’s band may be higher;
  • they may be receiving a discount or reduction for disabilities
  • they may have been granted Council Tax Benefit or Second Adult Rebate, or Council Tax Support
  • they may have moved in part way through the financial year so they are not paying for the full year.

Why has the Council decided to give no discount for empty properties?

​The decision was made to encourage the owners of empty properties to bring them back into use as quickly as possible.  It also recognises the financial difficulties the Council faces in the coming year. 

Can I appeal against Leeds City Council's decision not to give a discount for empty properties?

No - the council is allowed by law to decide whether or not to give a discount for empty properties and you cannot appeal to the Valuation Tribunal about that decision. 

Why must I pay full Council Tax for an empty property when a sole occupier gets a 25% discount?

​The 25% 'Single person discount' only applies to a property occupied by just one person.  From 01.04.13, councils can decide whether empty properties should get a discount and Leeds has decided not to give any discount for empty properties.  

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