Home: Q&A: Council Tax menu
Council Tax - General Information
Chris Read - February 2008
revenues.benefits@kirklees.gov.uk
Application forms
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| What is Council Tax? |
Council Tax is a form of local taxation payable on occupied and unoccupied domestic properties. The money raised is used to help pay for services provided by the Council, such as education, social services, and refuse collection.
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| Who pays Council Tax? |
Normally the person living in the property will pay the Council Tax, providing it is their sole or main residence and they are over 18 years of age.
If more than one person lives in the property, then it is the person who comes first on the following list:
- Owner who lives in the property
- Tenant who lives in the property
- Any person who lives in the property
- Owner who does not live in the property
If two or more people have the same interest in the property e.g. they are joint owners, or are married or living together as though married, then they are all made liable and the charge is payable by either person.
The owners of the following types of property are responsible for paying the bill rather than the people who live in them:
- Residential care homes
- Houses split into different households
- Religious communitiesHouses for residential staff
- Certain properties for religious ministers
- Houses for asylum seekers
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| Who do I tell when I have moved address? |
You should always tell us when you move address. We will then check and make sure that your council tax bill is correct.
You can use the online Change of address form. Alternatively, you can contact us
Revenues and Benefits.
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| What is the process for Council Tax appeals? |
You may appeal if:
- you think you shouldn't be responsible for paying council tax, for example, because you are not the resident or owner
- because your property is exempt, or
- we have made a mistake when we calculated your bill
If you want to appeal on these grounds, you must tell us in writing, and we will review your account. You can use our council tax notice of objection form (PDF 13kb) to do this.
If you make an appeal and you are not satisfied that a proper decision has been reached, or you are not told of a decision within two months of making your appeal, you can then appeal to a Valuation Tribunal or the Listing Officer.
Making an appeal does not allow you to stop paying your council tax bill in the meantime. If you stop making payments, we may take recovery action against you and add costs to your bill. If your appeal is successful you will be entitled to a refund of any overpaid tax.
For more information on the council tax appeals process, visit the Department for Transport, Local Government and the Regions website.
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| Do you share my council tax records with other organisations? |
The information you give us is used and held in accordance with the Local Government
Finance Act 1992, and the principles of the Data Protection Act 1998.
We have a duty to protect public funds and we may use council tax data in cross system and cross council
comparison checks to ensure our records are correct. The checks may include, but is not limited to, matching
council tax data with electoral registration, and the residency records of other organisations.
We may also disclose relevant information to other council departments where it is necessary and lawful to do so.
We may also share information with other bodies responsible for auditing or administering public funds.
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