Council Tax

What is Council Tax ?

Council Tax is a locally set property based tax that also takes into account the number of adults living in the Household. It was introduced in April 1993 to replace Community Charge (or Poll Tax). It is collected to pay for local services such as schools, roads, libraries, police, fire service and refuse collection. Only approximately 12% of the Council Tax you pay is retained by St Albans District Council with the remainder paid over to the County Council, Fire Service, Police Authority and the Parish Councils.

Who has to pay Council Tax ?

There is one Council Tax bill for each domestic property whether it is a house, bungalow, flat, maisonette, mobile home or houseboat and whether it is owned or rented. In terms of who is liable to pay, the Council Tax legislation states there is an order of priority or “hirearchy”.

Click here for more information about who is liable to pay Council Tax.

When do I have to pay my Council Tax ?

Your Council Tax instalments are due on the 1st of each month (unless you choose to pay by direct debit when you have the option to pay on the 1st or the 15th of the month). It is very important that you pay on the due dates shown on your Council Tax Bill otherwise you will receive a Reminder Notice. If you continue to fail to pay as shown on your Council Tax bill Court action may follow which will involve costs being added to your account.

How do I pay my Council Tax Bill ?

There are a number of different ways that you can pay your Council Tax.

Click here for details of the various ways to pay.

What is the Council Tax band for my property and how has this been decided?

The Council Tax bands for each domestic property have been set by the Valuation Office Agency whith is part of HM Revenue and Customs.Details of banding are available on the Valuation Office Agency (VOA) website. You can use their online search facility to identify the banding for your property. Properties have been placed in one of eight bands according to their open market capital value at 1st April 1991.

Your Council Tax bill states which band applies to your property. The Valuation Bands and range of values are as follows :

Valuation Band  Range of Values (based on open market value at 1st April 1991)
      
       A   Upto and including £40,000
      
       B   £40,001 - £52,000

       C   £52,001 - £68,000

       D   £68,001 - £88,000

       E   £88,001- £120,000

       F    £120,001 - £160,000

       G   £160,001 - £320,000

       H   More than £320,000.

I think the Council Tax band for my property is too high. How can I appeal against the banding ?

The Council Tax band for your property has been set by the Valuation Office which is an Executive Agency of HM Customs and Excise. If you wish to appeal against the banding you should contact the Valuation Office.Their details are :

        St Albans Valuation Offfice Agency
        St Peters House
        45 Victoria Street St Albans 
        Herts AL1 3WZ

        Tel No : 01727 774700

My property’s band has been reduced by the Valuation Office. Will I be receiving a refund of any overpaid Council Tax?

Yes- Once we have received notification from the Valuation Office Agency of the new banding for your property we will calculate how much you have overpaid for each completed financial year that is affected by the alteration. An account will be sent to you showing any amounts you have overpaid together with a form to claim your refund. On receipt of the refund request form a refund will subsequently be issued either by cheque or directly to your bank account by a bacs payment if you pay your Council Tax by direct debit.

Your current year’s instalments will be recalculated to reflect the band reduction.

Why is a neighbours house in a lower band than mine/ours?

Council Tax bands are based on the open market value of the property on 1st April 1991 and not on its current value. Some properties which appear to be the same therefore may be in different Council Tax band.

I/We are on a low income/not working. Can I/We get any help with paying our Council Tax?

You may be entitled to Council Tax benefit dependent upon your income and/or your level of savings. Further information about benefit and how can you apply to the Council can be obtained through the following link.

I/We are full time students. Do we still have to pay Council Tax?

If the household is entirely occupied by full time students you are likely to be entitled to an full exemption from the payment of Council Tax. For further information please ring us on (01727) 819204/819205.

Click here for further information about student discounts and exemptions.

I am the only adult living at my property. Am I entitled to a discount?

The full council tax bill assumes that there are two adults living in the dwelling. If only one adult lives in the dwelling, the council tax bill can, upon application, be reduced by 25%.

If you believe you are entitled to a single persons discount please ring us on (01727) 819204 / 819205.

Are there any other Council Tax discounts I may be entitled to?

There are are number of discounts that are available to customers if they meet certain criteria. 

Click here for more information on Council Tax discounts and disregards.

What does Joint and Several liability for Council Tax mean?

Joint and several liability" is a legal phrase, which means that each person with the same level of interest in a property (eg joint owners) is equally responsible for making sure the Council Tax is paid.

Joint bills are issued to all who are liable.

However each person named on the bill can be "severally" (individually) held liable if it remains unpaid. This means that legally the council can recover all the money owed from any of the individuals.

Each tenant therefore is jointly liable with all the others in a property, even if they have no other connection with each other (except where individual tenancies exist for each occupant).

Married couples, or people who live together as a couple, are considered to be jointly and severally liable, even if they do not have an equal interest in the property.

It is therefore important that those named on the Council Tax bill make arrangements between themselves to ensure payments are received on time.

Exceptions to Joint & Several Liability are:

A) Joint and several liability does not apply to persons who are
   -  under the age of 18
   -  severely mentally impaired

B) Joint and several liability does not apply in properties which classed as being "houses in multiple occupation". Normally, the owner will be liable in such cases.

C) From 1st April 2004, changes to Council Tax legislation mean that students that live with non qualifying students will no longer be considered as joint and severally liable. This means that your Council Tax account will still reflect any applicable student discount but will only be addressed to the non student in the household.

I am disabled. Am I entitled to any reduction in my Council Tax?

If your property has been specially adapted you may be entitled to a reduction the Council Tax band of your property which will result in a reduction in the amount you currently pay.

Click here for more information about Council Tax Band Reductions.

I am a carer. Can I get a reduction in my Council Tax ?

If you are a carer you, or the person you are caring for, may qualify for a reduction in Council Tax.

Click here to see if you can qualify for a carer's discount.

Can I get an exemption from the payment of Council Tax ?

Some properties are exempt form Council Tax dependent upon the liable persons circumstances and the status of the property. There are 23 different classes of exemption. 

Click here for more detailed information about Council Tax Exemptions.doc

I own a second home within St Albans. Why am I being charged 90% of the full Council Tax charge?

St Albans District and indeed every Council in the Country can vary the amount of discount it awards in respect of 2nd homes between 0% and 50%.

St Albans Disrtrict Council will  award a 10% discount for a furnished 2nd home. This includes any properties the Owner rents as furnished/part furnished e.g in between lets when the property is not occupied.

If your 2nd home is empty and unfurnished there will be no charge to pay 6 months from the date it became empty and unfurnished. After the 6 month period has ended there will be no discount and the full Council Tax charge will be payable.

Why do I have to pay Council Tax on my annexe ?

The Valuation Office considers that an annexe is a self contained unit which means it is a building or part of a building which has been constructed or adapted for use as a separate living accomodation. Legally all self contained units are treated as separate properties for Council Tax purposes and must have their own Council Tax band.

Click here for more detailed information about annexes and self contained units. 

What should I do if someone dies?

We understand that when someone dies there are a lots of things you need to do. The earlier you contact us after someone dies, the sooner we can adjust their Council Tax Account. We will need to know:

  - The date the person died (Please provide a copy of the death certificate).
  - Whether the person who died was the tenant or the owner of the property.
  - The date furniture is removed from the property.
  - The name and address of the Executors or Solicitors dealing with the deceased person’s Estate.
  - The date probate is granted (if applied for).
  - The date of any subsequent sale or transfer into the beneficiaries names together with the purchaser’s details.

If you are the Executor or Administrator of the estate and the deceased person’s property is unoccupied,you won’t have to pay Council Tax whilst Probate or Letters of Administration are being sought, and thereafter for six months following the granting of Probate or Administration. If the property remains empty after this period a charge will apply.

St Albans District Council regularly reviews all cases where Council Tax exemptions are awarded including those where a property has been left empty following the death of a Taxpayer.

I own a house which I rent out. Who is responsible for paying the Council Tax?

If you rent out a property the responsibility for paying the Council Tax will depend upon the arrangement you have entered into. If the whole of the house has been rented out to one person/family then it will be the responsibility of the tenants to pay the Council Tax and a bill will be issued to them.

If however you rent out the property to several people and they each have an individual tenancy agreement with you the property is defined in law as a house in multiple occupation and you as the Landlord will be responsible for paying the Council Tax and you will receive the bill.

There are three of us living in the property but the other two are Students. Do I still have to pay Council Tax?

Yes you do but as the two students will not be counted (because students are disregarded for Council Tax purposes) you will be treated as if you were the only resident and receive a 25% discount. To determine whether you are entitled to the reduction, you would need to provide us with student certificates from the place of education for each student who is resident in your home.

All of the occupiers of the property are full time students. Do we have to pay Council Tax ?

No. Students attending a full time qualifying course will be exempt from the payment of Council Tax. The course should last at least 24 weeks of the year and involve at least 21 hours of study per week. In order to qualify for this exemption each student who is resident would need to provide us with a student certificate from their place of education.

I am moving house. What do I need to do ?

If you ring us on (01727) 819204/819205 we can take the information from you over the phone and either issue you with a new bill if you are moving into the area or send you a revised bill if you are moving out.

If you are moving within the area we can deal with the Council Tax accounts for both your old and your new address in one phone call.   

Why do you need to exact date that I purchased my property?

Council Tax is calculated on a daily basis and therefore to ensure that you are liable for the correct period of time we require the exact date.

Why have you sent me a Reminder/Final Notice?

By law, the Council must send a Reminder if your instalments as set out within your Council Tax Demand Notice  are not paid.

Similarly, the Council can only issue 2 Reminder Notices on an account in any financial year. If you miss an instalment for the third time you lose the right to pay by instalments and will receive a Final Notice requesting the full outstanding balance.

Why have I received a reminder when my instalment has already been paid?

If the payment has crossed with the reminder notice and has now been credited to your account no further action will be taken. If the payment has not been credited to your account you should contact the Recovery Section immediately with details of the payment, including where and when it was made and quoting any relevant receipt number.

If the payment was by cheque you should check with your bank to see if the cheque has been cashed.

If I pay at the post office why I have I received a reminder notice?

Payments made at the Post Office can take upto 10 days to reach your Council Tax account. We have no way of knowing you have paid until the money is actually on your Council Tax account, and reminders can be sent as soon as a payment is 7 days overdue. So, even if you have paid regularly, if your payment is late you may get a reminder.

Why have you sent me a Reminder Notice as my bill will be paid by the end of March before the next bill is issued?

Your Council Tax is payable in 10 monthly instalments currently due on the 1st of each month from April to January.

If you do not pay the instalments shown on your bill you will receive a Reminder Notice. This will give you 7 days to bring your instalments upto date. If you do not pay in accordance with the Reminder Notice a Summons will be issued shortly afterwards. According to law you can only receive a maximum of 2 reminder notices in any financial year. If you miss an instalment for a third time in the year you will lose the right to pay by instalments and the full amount will become due. A Final Notice will be issued demanding payment of the full outstanding amount within 7 days. If the amount is not paid a summons will be issued against you shortly afterwards.

I cannot pay the full amount shown on the First/Second Reminder Notice/Final Notice, what will happen?

You are likely to receive a Summons in the near future. You should contact the Recovery Section immediately on (01727) 819299 to discuss the matter.

I do not agree with the amount you say I owe on the Reminder/Final Notice.

If you think the amount shown on the Reminder Notice is incorrect please contact us immediately on 01727 819299 or alternatively you can e-mail us at counciltaxrecovery@stalbans.gov.uk

You must advise us immediately if you move house or if your circumstances change. If you fail to do so you may be held liable for any costs incurred.

Why can I not pay my monthly Council Tax instalments at the end of the month?

 The Council Tax (Administration and Enforcement) Regulations 1992 state the Council Tax shall be payable by 10 monthly instalments from April to January and that those instalments will be due on 1st of each month. The due dates and amounts due are clearly shown on your Council Tax bill. If you alter the amount or date you pay you are not paying in accordance with how the laws states you should pay your Council Tax and therefore you run the risk of being sent Reminder Notices and a summons which will involve costs of upto £98 payable by you.

Although we appreciate that it may be more convenient for some customers to pay towards the end of each month rather than at the beginning the Council has to budget in much the same way as any typical family household only on a much larger scale. Since the law states that your instalments should be paid on the 1st of each month the Council budgets on the expectation that the amounts will be paid on time. If a large number of Taxpayers delayed paying their instalments this would affect our cashflow and lead to the Council increasing its borrowing and ultimately increase the cost of prodiving services to the public.

Why have I received a Council Tax Summons?

You have received a Summons because you have not paid your Council Tax in accordance with the instalments set out within your Council Tax Bill despite the issue of a reminder notice/final notice. It is in your interests to contact the Recovery Section immediately on (01727) 819299 to discuss the matter.

I have received a summons. This is the first document I have received from you!

The council cannot, in law, send you a summons unless;

you have previously had a bill, and at least one reminder notice,
The council keeps a record of all reminders, finals and summonses which leave the office to verify that they have been posted. If you have not received any documents prior to the summons there are two possibilities:

1) the  summons has gone astray in the post

or

2) you have moved, and either the council does not yet know this, or we did not have the information when previous notices were sent to you

Neither of these reasons will make the summons invalid, so it is important that you contact the Recovery Section immediately to make sure we have all the correct information about your current address and, if necessary the information we need to adjust your account.

Do I have to pay the costs ?

The costs applied when the Summons was issued are now part of your Council Tax account and must be paid. They are not negotiable. If you  pay the the amount within the Summons less the £50 costs we will proceed with our application for a Liabiltity Order against you.

What happens now?

Unless you are pay the outstanding balance before the Court Hearing date including the Summons costs of £50.00, we will proceed with application for a Liability Order against you.This will involve a further £48.00 costs being added to your account.We can make a payment arrangement with you at this stage but this will be subject to the completion and return of a financial questionnaire which will be sent to you after the hearing.

If you make an arrangement to pay but do not return the financial questionnaire within 14 days after its issue the Council will continue with Recovery action even if you have made further payments since the Summons was issued.