If you tell us you have moved house part way through a year, or there has been a change of circumstances in your household affecting the level of your charge, you will receive a revised bill. This will show the instalments required to pay your adjusted charge over the remaining months in that year.
Council tax is a daily charge, so if you move to a different property you will pay up to the day before the moving date at your old property and from the moving date onwards at the new one. This also applies to other changes such as any discounts or exemptions you apply for. It is therefore very important that you give us exact dates for any changes taking place.
If you own a property after the date you have vacated you will still be liable for council tax payment until you sell the property. Similarly if your tenancy continues after you vacated a property you will still be liable until your tenancy ends. It may be possible to get a discount or an exemption for this period of time.
If you own or purchase a new property (either as part of a new development or reconstructed to form different properties), for council tax purposes the council will serve on you a legal document called a completion notice.
This notice sets the date from which the new property will appear in the Council Tax Valuation List and so will be due a council tax charge. From this date council tax will cease to be payable for any former property that stood on the site.
From the date the property is brought onto the Council Tax Valuation List, council tax is payable by the owner. However, if the property is empty, a 100% discount is applied for a period of one month. If, after this date the property continues to remain empty, a discount of 25% is applied for a further five months. At the end of this period a full charge becomes payable. This full charge would continue for a further 18 months If the property remains empty. In the event that the property remains empty 24 months after the completion date, then a charge of 150% of the full charge is applied.
Full council tax is immediately payable at any time the property becomes occupied.