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Who has to pay?

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Who has to pay Council Tax?

There is one Council Tax bill for each dwelling whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented. The person liable to pay the charge is normally the person who falls into the first category to apply from the following list:

  • Resident owners.
  • Resident tenants.
  • Residents who have a license to occupy.
  • Other residents.
  • The owner (this applies where the dwelling has no residents).

The liable person will normally be whichever resident owns or rents the dwelling. A resident is defined as a person who is 18 years or older and has their sole or main residence in the dwelling.

In some cases the owner rather than the resident has to pay the Council Tax. These are:

  • Residential care homes & nursing homes.
  • Dwellings of religious communities.
  • Dwellings in multiple occupation.
  • Dwellings occupied by domestic servants of an employer.
  • Residences of Ministers of Religion.

In these cases the Council Tax bill will be sent direct to the owner.

Where there are joint owners or tenants each of them will be responsible for paying the bill. Also a spouse, civil partner or partner of the liable person will be jointly liable for the bill even if they are not the joint owner or tenant of the dwelling. There are exceptions to this rule, students and people who are severely mentally impaired cannot be held jointly liable. There will be only one bill sent to each dwelling irrespective of the number of liable persons.

If you disagree with our decision to make you the liable person you should write to us explaining why you disagree with our decision. We then have two months in which to review our decision and contact you. If you still disagree with our decision you can then appeal to a Valuation Tribunal.

If you are moving

If you move home please let the us know about it. Your bill can then be adjusted to reflect the charge due at your new property. It is especially important to advise us if you move out of the Council's area because you may be due a refund depending on the amount you have already paid.

Contact us 

You can contact us by telephone on 01394 444855 or email council.tax@suffolkcoastal.gov.uk. You can notify us if you move home or are new to the district by completing our online form. If you are hearing impaired and have a minicom device you can call us on 01394 444211.

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