Council Tax - General Information

Council Tax is payable on domestic properties. It is a local tax set by local councils to help pay for services. There's one Council Tax bill for each home. Usually it's the owner-occupier, or the tenant living in the property, who has to pay the bill. Spouses and partners who live together are both responsible for paying the bill.

The person who has to pay the Council Tax is called the 'liable person'. The person at the top or nearest to the top of the following list is the liable person:

• lives in the property and owns it
• lives in the property and has a lease (this includes 'assured tenants')
• lives in the property and is a 'statutory' or 'secure' tenant
• lives in the property and isn't a tenant but has permission to live there
• lives in the property (for example a squatter)
• has a lease of six months or more on the property, but doesn't live there
• owns the property but doesn't live there

You can't be a 'liable person' if you're under age 18. If you're still unsure about who is responsible for paying the bill you can contact us.

Enfield's Collection service maintains the list of Council Tax payers and collects the money that is due. When the Council Tax system was introduced all properties were valued and put into a 'valuation band'. The valuation bands for homes in England are based on their value as 1st April 1991, not their current value. The valuation band determines how much Council Tax you pay.

The Council Tax banding charges are published each year and bills are sent together with information on:

• How charges are calculated
• How to apply for possible reductions
• Details of where and when to pay

Your Council Tax bill will state the band that your home is in.

See our Council Tax banding and billing page which shows the amount of Council Tax due for each band. You can also find out what band your property is in by visiting the Valuation Office Agency or view the list at the Civic Centre.

Account enquiries

We provide householders with information related to their council tax and payments. This may include information on discounts, payment of arrears and requests for copies of bills.

The Council Tax Team deals with enquiries from householders about all aspects of their Council Tax.

Enquiries can be made by phone, email, fax and letter or in person.

Contact us

You will need to provide your Council Tax account number and/ or your full name and address.

Click here for your Guide to Local services and Council Tax 2011/12