Council Tax - Print version

Council Tax explanation

The Council sets the amount of Council Tax you pay, it helps pay for local services such as education and social services. The amount set depends on how much the Council and certain other public bodies [https://www.coventry.gov.uk/downloads/download/7757/council-tax-bill-2024---2025] (such as the police and Fire Service) spend and how much money they get from other places. The amount charged (before any reductions) also depends on which valuation band each property is in.

Each council is responsible for collecting Council Tax from all households in their area.

You will normally receive your annual Council Tax bill in March. It will tell you how much you have to pay and how that amount has been worked out. The bill will also set out the amount of each instalment and the dates when payment should be received. Payment is due once a month from April through to January inclusive. Normally, you will be offered 10 instalments, however if you would like your instalments extended until March please complete the Council Tax enquiries [https://myaccount.coventry.gov.uk/service/Council_Tax___General_query] online form.

How your money is spent

Following a period of consultation, the Council agreed the budget report 2024-25 [https://www.coventry.gov.uk/downloads/download/7757/council-tax-bill-2024---2025] at Full Council. The report details the Council's spending plans and explains how we intend to use all of the revenue for the year ahead. Appendix 5 [https://www.coventry.gov.uk/downloads/download/7757/council-tax-bill-2024---2025] of the budget report has a breakdown of how the revenues budget is divided up.

Revenue spending on Council Services will total £868 million during 2024-25. A total of £692m of this spending will be funded from a combination of grants, business rates, and fees and charges. This leaves a total of £1764m to be met from Council Tax. The budget also includes £158 million of capital spending.

Adult Social Care funding

The Secretary of State for Communities and Local Government made an offer to adult social care authorities. (“Adult social care authorities” are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)

The offer was the option of an adult social care authority being able to charge an additional “precept” on its council tax without holding a referendum, to assist the authority in meeting its expenditure on adult social care from the financial year 2016-17. It was originally made in respect of the financial years up to and including 2019-20. If the Secretary of State chooses to renew this offer in respect of a particular financial year, this is subject to the approval of the House of Commons. As part of the Local Government Financial Settlement 2024/25 the Government announced that adult social care authorities could charge up to an additional 'precept' of 2% for 2024/25.

A Council Tax bill explained

Council Tax bill explanatory notes

These notes, together with your bill make up your Council Tax demand notice.

Valuation bands

We charge Council Tax on most homes (including mobile homes and houseboats), and this applies whether people are living in them or not. The Valuation Office Agency values each property based on its estimated value on 1 April 1991:

Parish charges

Households within the parish boundaries of Allesley, Finham and Keresley have to pay extra Council Tax for their parish councils [https://www.coventry.gov.uk/info/55/council_tax/2285/council_tax_bands_and_charges].

Appealing against your banding

You can appeal against the valuation band your home is in, by visiting Challenge your Council Tax band: Overview - GOV.UK (www.gov.uk) [https://www.gov.uk/challenge-council-tax-band] or telephone 0300 0501 501. The Valuation Office may change your band if:

• Part of the property has been demolished
• The house has been converted into flats
• Physical changes in the area, such as an industrial estate being built affect the value of your home.

You can appeal within six months of:

• Becoming responsible for the council tax of a property
• The Listing Officer changing the valuation band your home is in
• The Valuation Tribunal changing the valuation band of a property similar to yours

Exempt properties

Some properties are exempt from council tax, including those wholly occupied by full time students, under 18 year olds and the severely mentally impaired, annexes occupied by elderly/disabled relatives; and those which are unoccupied and:

• Owned by a charity (exempt for up to 6 months)
• Left empty by someone who has gone in to prison, or who has moved to receive personal care in a home, hospital or elsewhere.
• Left empty by someone who has died (exempt for up to 6 months after probate, unless the property is transferred to beneficiaries or there is a change in owners)
• Have been repossessed
• The responsibility of a bankrupt's trustee
• Occupation is forbidden by law
• Waiting to be occupied by a minister of religion
• Left empty by a student owner

Discounts

The full council tax bill for a property assumes that it is the main home of two adults. If the property is:

• The main home of only one adult, the bill is reduced by 25%
• No one’s main home, furnished and qualifies as a job related dwelling, the bill is reduced by 50%

However, the following people are ignored (disregarded) when counting the number of adults living in the property:

• Full time students, student nurses, foreign language assistants and apprentices
• Patients resident in a hospital or a care home
• People who are severely mentally impaired
• School leavers under 20 who finish a full time course of education between 1 May and 31 October
• Care workers working for low pay, usually for a charity
• People caring for someone with a disability who is not a spouse, partner or child under 18
• People in prison (except those in prison for non-payment of council tax or a fine)

Find out about and apply for a Council Tax discount [https://www.coventry.gov.uk/info/55/council_tax/481/council_tax_discounts].

People with disabilities

If you (or someone living with you) have special needs as a result of a disability and so need a room, an extra bathroom or kitchen, or use a wheelchair indoors, you may be entitled to a reduction. In most cases where a reduction is granted, your bill will be based on the band immediately below that shown for your property in the valuation list. However properties in Band A receive a reduction of 1/6th of the charge for that band.

Apply for a discount [https://www.coventry.gov.uk/info/55/council_tax/481/council_tax_discounts], exemption [https://www.coventry.gov.uk/info/55/council_tax/3315/exemptions_for_occupied_properties] or disabled person relief [https://www.coventry.gov.uk/info/55/council_tax/481/council_tax_discounts/5].

Long term empty properties

• From 1 April 2020 any property having been empty and unfurnished for more than five years will attract a 200% empty premium.
• From 1 April 2021 any property having been empty and unfurnished for more than ten years will attract a 300% empty premium.
• From 1 April 2024 any property having been empty and unfurnished for more than one year will attract a 100% empty premium.

Change in circumstances

If you are in receipt of an exemption, a discount, disabled person relief or a long term empty premium, and your circumstances change then you must notify us within 21 days of the change occurring. Failure to do so could result in a penalty of £70.00 being imposed.

Council Tax Support

If you are on a low income and have less than £16,000 in savings you could claim help to pay your council tax. With a few exceptions, anyone can claim Council Tax Support [https://www.coventry.gov.uk/counciltaxsupport]. For example, most full time students cannot claim help.

You must tell the Benefits Team at Coventry City Council of any changes which may affect your entitlement. You must tell us of these changes within one calendar month of the change occurring. Some examples of changes that we will need to know about include: increases in your or your partner’s income/savings, if someone leaves or joins your household.

Failure to inform us of a change in your circumstances could result in prosecution.

Appeals

If you believe that you are not liable for Council Tax (e.g. because you are not the resident or the owner, or your property qualifies for an exemption), or that a mistake appears to have been made in calculating your bill, you should let us know as soon as possible [https://www.coventry.gov.uk/info/55/council_tax/2776/requesting_a_reconsideration_or_appealing_against_your_council_tax_charge]. If agreement cannot be reached, you will be told how to make a formal appeal. Even if you appeal you must continue to pay your council tax. If your appeal is successful you will be credited with the amount of any overpaid tax.

Privacy notice

View the Council Tax privacy notice [https://www.coventry.gov.uk/counciltaxprivacynotice].