Who pays Council Tax

Who is responsible for paying Council Tax?

Council Tax will normally be payable by a person aged 18 years or more, living in a property.

Where there is more than one person in the property, the person liable for Council Tax is the one who falls into the highest category of occupation as listed below.

In the case of couples, both partners are individually liable for the charge.

The categories are:

The person who lives in the property and owns the freehold.
The person who lives in the property and has a leasehold on it.
The person who lives in the property as a tenant.
The person who has some other right to occupy the property, such as a licence.
Any other type of resident (for example a squatter).
The owner of the property if all the residents are less than eighteen years old.

Change in Circumstances

If there is a change in circumstances, you must inform Erewash Borough Council immediately, for example, if you move address or you are no longer entitled to a discount or exemption.

If you wish to report a change in circumstances, please telephone 0115 9071000. Alternatively, you may send an e-mail to counciltax@erewash.gov.uk confirming the date of the move, details regarding the owners of the properties, or information about the tenancy (i.e. Landlord's name and address). If a property is unoccupied, we will also need to know if it is substantially unfurnished or not, as you may qualify for an Exemption.

A form is also available below in the related documents section to assist you with providing the correct information to us.

Single Person Discount Review December 2010

Erewash Borough Council is undertaking a major review of all Single Person Discounts (SPD) for Council Tax by the use of data matching technology. This is a joint operation and is being undertaken by all major local authorities in Derbyshire ie Derbyshire County Council, Derby City and all eight districts. Funding has been obtained from the Regional Efficiency and Improvement Partnership (REIP).

The data matching and administration of the review is being undertaken by CAPITA Business Services Ltd under a contract set up by Derby City Council and they will be issuing the letters of enquiry and dealing with the response.

In Erewash some 17,000 records have been sent for matching and so far the exercise has identified 8,000 records which are not considered to be at risk i.e. the Council tax payer is definitely entitled to the discount. Letters are now being sent to the remainder asking the residents to confirm their entitlement to the discount. The Borough Council will be consulted in high risk cases where the discount is still claimed and these will be investigated further possibly by telephone. Where the Council, after considering all the evidence decides that the SPD should not be granted the resident will have a statutory right of appeal to a Valuation Tribunal.

Where residents fail to respond to this process the discount will be removed.