Council tax is a tax on residential properties, such as houses, flats and caravans. It's paid by the occupiers, or in some cases the owners of a property.
Erewash Borough Council is the “billing authority” and collects council tax for the borough on behalf of Derbyshire County Council, the police and fire authorities (Preceptors) and parishes in the Borough. Erewash Borough Council keeps one tenth of the council tax collected.
Council tax is a tax based on the value of residents’ homes as determined by the independent Valuation Agency Office. For more information on council tax visit:
Valuation Office Agency - GOV.UK
Who pays council tax
Council tax is usually paid by the person who owns, occupies or rents the property.
Where there are two or more people who are joint owners or joint tenants, they are both responsible for paying.
Married couples, civil partners and people living together as a couple are jointly liable for the bill while they both live at the address - this is the person or people who come highest in this list:
- you lease the property
- you are a tenant
- you have some other right to occupy the property
- you are a resident
- you own the property
The owner of the property will be the person who pays council tax for:
- houses in multiple occupation - for example, a bedsit
- homes occupied by resident staff
- residential care homes
- religious communities
- asylum seekers
Does each liable person receive their own bill?
A council tax bill (sometimes called a “demand”) will be issued to the person or persons that are registered as liable for council tax.
For example: If the council are informed that a couple have moved into a property and both individuals’ details are provided, a single bill will be issued with both parties names included. This means that either party can be held liable for payment of the council tax.