Council Tax is charged on all domestic properties in England and Wales. One bill is issued for each property, whether it is occupied or not.
The government has guidance to help you check you're paying the right amount. For more information, see GOV.UK - Paying the right level of Council Tax.
Who is responsible for paying?
We work out who must pay Council Tax using a ‘hierarchy of liability’. As soon as you reach a description that applies to you or someone in your home, that person (or people) is liable:
- You own and live in the property (freeholder, leaseholder or landowner)
- You rent the property
- You rent the property without a formal agreement but have permission to stay
- You live in the property without a formal agreement (for example, squatting)
- You own a property that no one lives in
Spouses and partners who live together are jointly responsible for paying Council Tax.
When the owner pays instead
Sometimes the owner of a property will have to pay instead of the person who lives there. The owner is liable to pay if:
- all residents are under 18
- the property is home to asylum seekers
- residents are staying temporarily and their main home is elsewhere
- the property is a registered care home, hospital, hostel or women's refuge
- the property is a House in Multiple Occupation (HMO) – for example, bedsits with shared facilities
If you think your bill is wrong or the property owner should pay, email revs@enfield.gov.uk. Include your Council Tax number inside angled brackets in the subject line, for example <12345678>.
For details on the law, see What you need to know about Council Tax.
Second homes
A second home is a furnished property that is not your main home. This includes furnished lets between tenants or with no permanent resident.
Enfield Council does not offer a discount for second homes.
From 1 April 2025, second homes will be charged a 100% premium. This means the Council Tax bill will be double the normal amount.
This includes:
- furnished properties empty between lets
- properties used as second homes
Exceptions
You may not have to pay the premium if your property falls into one of these classes, but you will need to provide proof:
| Class | Definition |
|---|---|
| E | A property which is, or would be, someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
| F | Annexes forming part of, or being treated as part of, the main property |
| G | Properties being actively marketed for sale (12 months limit) |
| H | Properties being actively marketed for let (12 months limit) |
| I | Unoccupied properties which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
| J | Job-related properties |
| K | Occupied caravan pitches and boat moorings |
| L | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
| M | Unoccupied furnished properties that require or are undergoing major repair work or structural alteration to render it habitable, or have undergone major repair work to render it habitable, if less than 6 months have elapsed since the date on which the alteration was substantially completed, and the property has continuously remained vacant since that date (12 months limit) |
You cannot claim a single person discount on a property that is not your main home.
These exceptions have been set by the government. For full details, visit GOV.UK – guidance on exceptions to the second homes premium.
To claim an exception under Class G or H, you must provide:
- the date the property was advertised for sale or let
- where it is advertised (web link or estate agent details)
- original and current asking price
- proof of an energy performance certificate (EPC)
If you need to contact us about this, email revs@enfield.gov.uk with:
- the property address
- your Council Tax reference (on your bill)
- dates of any changes, such as moving dates
Empty properties
If a property is unoccupied and unfurnished, you must tell us. You will still need to pay the full Council Tax unless the property qualifies for an exemption. You can check exemptions under Council Tax discounts.
Empty homes premium
An extra charge (called an empty homes premium) applies if a property is unoccupied and unfurnished for:
- more than 1 year – you will pay double the normal Council Tax
- more than 5 years – you will pay 3 times the normal rate
- more than 10 years – you will pay 4 times the normal rate