Council Tax account information
Who has to pay Council Tax?
For information on who has to pay go to https://www.gov.uk/council-tax/who-has-to-pay
Council tax liability
Categories of residence
- The owner of the property (who owns the 'freehold')
- A person who owns the lease
- A tenant (including a council tenant)
- Someone who has a license to live in the property
- Someone who just lives there
If no adults live in the property as their main home, the owner or leaseholder of the property, is responsible for paying the council tax bill
Two or more people can be jointly liable if they all have the same interest in the property they live in.
This situation applies where you are:
- Joint tenants or joint owners
- Married couples, Civil partners and couples who live together
It is important that you identify everyone responsible for paying the bill, because anyone responsible for paying can
If the owner of the property does not live there, he or she will be responsible for paying the bill if:
- No adults live in the property as their main home; or
- The property is let to more than one household, for example hostels, or buildings containing bedsits with people who share facilities; or
- The property is a residential care home, nursing home or mental nursing home; or
- The property is occupied by a religious community or ministers of religion; or if domestic service staff live in the property or
- The property is occupied by asylum seekers
If you are named on the council tax bill but you think that is wrong, please contact the Revenues and Benefits Service. Tell us why you think you are not responsible for paying the council tax, and enclose any proof. We will look into the matter, and write to tell you of our decision. Liability Appeals:
- You can appeal if:
- You think you are not responsible for paying the council tax
- You have claimed a discount or exemption and this has not been awarded or has been refused
- You think any item on your bill apart from council tax benefit has been worked out incorrectly
- A claim for disability reduction has not been granted
- You have to pay a penalty
- If we have sent you a completion notice, and you do not agree with the date on it.
If you want to appeal about these matters, please email us at firstname.lastname@example.org and put "appeal" as well as your account reference in the subject field, or call us on 020 8496 3000 to speak to an advisor.
If you move into or out of Waltham Forest, or if you change homes within Waltham Forest it is important that you let the Council Tax Section know. Complete one of our on-line forms to
Important: reporting changes in circumstances
If your circumstances change after you have been granted a discount or exemption, it could affect your entitlement. These changes include,
- another adult over 18 moving in to your property
- a child is turning 18 or is no longer in full time education
You must tell us about any changes in circumstances that would affect your discount or exemption, within 21 days. To do this
Take control of your Council Tax account on line (self service)
You can manage your Council Tax account on-line using our e-citizen service. The service is free and easy to use. To find our more select self service.
Frequently asked questions (FAQs)
- My bill shows that I have an amount outstanding for previous years but I am sure that I have paid it
- I can't pay on the first of the month. What can I do?
- How do I set up a Direct Debit to pay my Council tax?
- Can I see my bills online?