Introduction to Council Tax

The Council Tax band of a property is not related to its current market value. This is because, by law, Council Tax valuations are based on the price a property would have fetched if it had been sold on 1 April 1991.

The Council Tax is set for each financial year (1 April to 31 March) by a full council meeting. A Council Tax demand is then issued in March with the first instalment due in April. The Council Tax is a daily charge, so if you move out of a property part way through a financial year you will only be expected to pay an apportioned amount. You will need to advise the Council Tax office that you have moved, so your liability can be adjusted and a revised demand issued and any overpayment refunded.

In most circumstances the person living in the property will be responsible for the Council Tax but, in some cases, the Landlord may have to pay even if she/he doesn't live in the property, e.g. if the property is:

• Multi occupied; rented by individuals who share facilities
• A care home or nursing home
• Occupied by a religious community
• Occupied by a minister of religion
• Where at least one of the residents is employed in domestic service for the owner
• You should tell us if any of the above apply.

For further information you can contact the Council Tax & Benefit Service by telephone on 020 8430 2000, fax on 020 8430 1026 or by Email at counciltax@newham.gov.uk.