Paying your council tax
All enquiries about council tax payments for East Sussex should be made to your local district or borough council.
Local councils receive money to pay for the many essential services they provide in a number of ways but mainly from government grants, council tax and business rates (see guide to local government finance).
Council tax is the amount local residents contribute to pay for all their services.
Who collects council tax?
District and borough councils are responsible for billing and collecting council tax in their area from East Sussex residents. To find out how much council tax you will be paying this year, contact your local district or borough council:
When collected, the council tax is passed onto the East Sussex local authorities who also require it – the County Council, Sussex Police, East Sussex Fire & Rescue Service and town and parish councils.
What does it pay for and who pays it?
Council tax helps to pay for services provided by:
- East Sussex County Council
- Sussex Police
- East Sussex Fire and Rescue Service
- district and borough councils
- town and parish councils.
Council tax should be paid on most domestic properties, including caravans and houseboats. Usually the residents (owners or tenants) are liable to pay it but there are some exceptions. A more detailed analysis of council tax liability is available from the Citizen’s Advice Bureau.
How is it calculated?
The amount of tax you are charged depends on which valuation band your property lies in based on 1991 values, even if the property is newer than this. These are as follows:
Band A – up to £40,000
Band B – £40,001 to £52,000
Band C – £52,001 to £68,000
Band D – £68,001 to £88,000
Band E – £88,001 to £120,000
Band F – £120,001 to £160,000
Band G – £160,001 to £320,000
Band H – £320,001 and above
All valuations are calculated by the Valuation Office.
How can I pay?
You don’t generally have to pay your whole council tax bill at once. Many people choose to spread the cost throughout the year, paying their bill in monthly instalments.
District and borough councils offer different methods of payment, including:
Online payments may also be available. Please see district and borough websites, or your council tax bill, for full details.
Discounts
You may be eligible for a discount if you are:
- the only resident aged 18 or over living in the property;
- a long term patient in a hospital or residential home;
- severely mentally impaired;
or your property may exempt if:
- everyone residing in the property is a student;
- it is vacant;
- it is a crown property.
Other exemptions and discounts apply – full details are available via district and borough websites, above.
Council tax benefit
Those on low or fixed incomes, and with limited savings, may be eligible for council tax benefit to cover part, or even all, of their council tax bill. More details are available via district and borough council websites, above.
Appeals
If you want to challenge your property banding, you can appeal to the Valuation Office.
Appeals can only be made under the following circumstances:
1. If part of your property has been demolished (for example a garage or an extension). But if the demolition is the first stage of works to create a new extension, then the valuation band cannot be altered.
2. If your property has been adapted to make it suitable for use by a physically disabled person.
3. If there have been physical changes in your area which could affect the value of your property.
4. If your property has been converted into flats.
5. If you have bought a property, or been granted a lease on a property for seven years or more, and the property's value has been increased because it was extended by the previous occupier.
6. If your property becomes, or ceases to be, a "composite" property. A composite property is one which contains both domestic and non-domestic property, such as a shop or public house with living accommodation.
7. If there is an increase or decrease in the extent of that part of a composite property used for domestic purposes (for example, a domestic living room is converted for use as an extension to the bar area in a public house).
8. If you have received a notice from the Listing Officer advising you that he/she has altered the entry for your property in the Council Tax Valuation List, you have six months to make a proposal if you do not agree with the change.
9. If the Valuation Tribunal or High Court has made a decision relevant to your property, you may make a proposal, within six months of the date of that decision, to claim that the Listing Officer has not reflected that decision in the valuation band of your property.
10. If you become a new Council Taxpayer for a dwelling, you have a period of six months within which to challenge the valuation band of your property. You may do this as long as the Valuation Tribunal or High Court has not previously considered a challenge by a previous occupier on the same facts.
11. If you are a landlord, who is not the Council Taxpayer, and the tenancy of your property is for less than six months, you can also challenge the valuation band of the property in cases 1 – 10 above.
12. You can also make a proposal to enter your property in the valuation list if it is not shown; for example a newly built dwelling or a conversion.
13. You can also make a proposal to delete a property from the valuation list if it no longer exists or if you think it should no longer be liable for Council Tax.
Further details can be obtained from the Valuation Office website. You can also appeal to your local district and borough council if you feel that they have incorrectly billed you, or if you feel that you are not the person liable for the bill.
Moving house
It is important that you contact your district or borough council tax office if you are moving into, out of or within the area. Contact details for all district and borough council tax offices are available on their websites, above.
What if I have difficulty paying my council tax?
If you are having difficulty paying all or part of your council tax bill, then contact your district or borough council as soon as possible. The sooner you let them know about your problems, the more they will be able to help.
You may also find useful information on our page about financial help and advice.
What happens if I don’t pay?
If you don’t pay then your council will initially issue you with a reminder – telling you when payment is due and how much you owe.
If you still don't pay then they are entitled to take legal action against you. This may result in a court summons, a visit from the bailiff, or ultimately prison.
For more about non-payment of council tax see the Citizen’s Advice Bureau.
