Guidance

Support for energy bills - the council tax rebate 2022-23: billing authority guidance

Updated 16 March 2022

Applies to England

1. This guidance is issued by the Secretary of State for Levelling Up, Housing and Communities to billing authorities in England. It is intended to support billing authorities in administering the Council Tax Rebate and associated Discretionary Fund for households, announced on 3 February as part of a package of support for rising energy costs.

2. This guidance applies to England only. The devolved administrations will receive around £576 million corresponding funding through the Barnett formula, which will enable them to provide similar support.

3. Any enquiries about this document or administration of the Rebate should be addressed to: Council.tax@levellingup.gov.uk.

Introduction

4. The government has announced a £15 billion package of support for rising energy bills, worth up to £550 each for around 28 million households. This includes:

  • A £400 grant for all domestic energy customers which will appear as a credit from energy suppliers from October 2022 onwards, known as the Energy Bill Support Scheme.

  • A £150 non-repayable rebate for households in England in council tax bands A to D, known as the Council Tax Rebate.

  • £144 million of discretionary funding for billing authorities to support any household in need, regardless of their council tax band, known as the Discretionary Fund.

5. This guidance covers the operation and delivery of the Council Tax Rebate and Discretionary Fund.

6. Funding will be paid to billing authorities in March 2022. Funding for the Council Tax Rebate will be based on the number of eligible properties recorded in the 2021 council tax base statistics. For eligible classes of exemption, allocations assume that the band distribution matches that across all exemption classes, in the absence of a breakdown by property band for each individual exemption class. Allocations are at Annex A.

7. Funding paid to billing authorities for the Council Tax Rebate is to be passed on directly as one-off £150 grants to households that are eligible under the terms set out in paragraphs 10 to 18. All Council Tax Rebate grants should be paid as soon as possible from April. Later in 2022, the government will run a reconciliation exercise against actual expenditure under these terms, as certified by Chief Financial Officers. All payments within scope of the reconciliation process will need to have been made by 30 September 2022. Any over-funding of grant to billing authorities will be required to be paid back to government and any under-funding will be settled with billing authorities following the reconciliation.

8. Funding for the Discretionary Fund will be allocated to billing authorities as set out at Annex A. Allocations have been calculated based on the index of multiple deprivation and estimated number of local council tax support claimants in bands E to H. A full methodology note is published alongside this guidance.

9. Funding paid to billing authorities for the Discretionary Fund is to be passed on directly as one-off grants to households that the billing authority chooses to support, having considered the guidance at paragraphs 36 to 40. Any unspent funding by 30 November 2022 will be required to be repaid to government and in the event of an overspend, no additional funding will be provided.

The Council Tax Rebate

Eligibility

10. The government recognises that many households will need support to deal with the rising cost of household bills in 2022-23, driven by increasing energy bills. While these rising costs will affect most households across the country, they are more likely to disproportionately affect those on lower incomes, who tend to spend a higher proportion of their income on utility bills.

11. To provide some immediate relief for these rising costs, while targeting those most likely to require support, the government expects billing authorities to provide a £150 one-off payment to a liable council tax payer (or an occupant where the property is exempt) where they occupy a property which meets all of the following criteria on 1 April 2022[footnote 1]:

i. It is valued in council tax bands A to D. This includes property that is valued in band E but has an alternative valuation band of band D, as a result of the disabled band reduction scheme;

ii. It is someone’s sole or main residence;

iii. It is a chargeable dwelling, or in exemption classes N, S, U or W*

*The Ministry of Defence will be in touch with residents of armed forces accommodation that is exempt under class O about corresponding cost of living support.

12. This means that:

  • Where the council is aware that the liable council tax payer for a chargeable dwelling does not occupy the property (for example in a House in Multiple Occupation or residential care home), no-one will be eligible for the rebate in relation to that property. Councils might consider supporting occupants in these circumstances through their discretionary fund.
  • Where a property is in exemption classes N (other than HMOs for council tax purposes), S, U or W and the council is able to contact an occupant, the occupant will be eligible for support.
  • A property that meets all the criteria, but has a nil council tax liability as a result of local council tax support, will be eligible.
  • A property that has no permanent resident and is someone’s second home will not be eligible.
  • An unoccupied property (for the purposes of calculating council tax) will not be eligible.

13. For the purpose of the Council Tax Rebate, a household is a person or group of persons occupying a single dwelling, as defined in section 3 of the Local Government Finance Act 1992.

14. Eligibility should be determined based on the position at the end of the day on 1 April 2022[footnote 2]. Where a council has reason to believe that the information they hold about the valuation list, liable taxpayer(s) or residents’ circumstances in respect of 1 April 2022 is inaccurate, they should withhold the payment and take reasonable steps to determine the correct information.

15. Where records relating to the liable taxpayer(s) or residents’ circumstances in respect of 1 April 2022 are retrospectively updated, councils should take reasonable steps to pay or clawback payments.

16. Where the property band recorded on a valuation list is amended retrospectively to 1 April 2022, for example as a result of a successful appeal made to the Valuation Office Agency (‘VOA’) that concluded after this date, councils are not required to pay or clawback payments. The exception is where a property is a new build and awaiting an official banding from the VOA. In these cases, eligibility should be determined based on the official band subsequently allocated by the VOA, where this has an effective date before or on 1 April 2022.

17. Where a review, proposal or appeal pre-dating the announcement on 3 February 2022 is successful after 1 April 2022 and as a result, a property would have been eligible for the rebate, councils may wish to provide support using their Discretionary Fund.

18. It is for a billing authority to determine eligibility for the fund, with reference to this guidance and (in the case of the discretionary scheme), their published eligibility criteria. The government does not have a role in the case of disputes, which should be resolved through a billing authority’s usual complaints processes. Any disputes about council tax banding should be resolved through the Valuation Office Agency’s usual process for reviews, proposals and appeals.

Making payments

19. Payments should be provided directly from billing authorities to eligible households. Only one £150 payment should be made under the core Council Tax Rebate per household, regardless of the number of occupants or liable council taxpayers.

Where a council holds live direct debit instructions for a liable council tax payer of an eligible household

20. Where a council holds live direct debit instructions for a liable council taxpayer of an eligible household, they should make an automatic payment as early as possible in the 2022-23 financial year, provided that they are assured that the household is eligible and the bank details have been verified. Where multiple residents of an eligible household are jointly and severally liable for council tax, and a council holds live direct debit instructions for that household, the full £150 payment should be made to the direct debit account. Councils should, as far as possible, exclude any direct debits from automated payments (and follow the steps from paragraph 23 onwards) where the name on the bank details does not match a liable party.

21. Councils should make clear to recipients that the grant is being provided on the assumption that they were a liable council tax payer (or would have been if the property were not exempt) and that the property met the criteria set out at paragraph 11 on 1 April 2022. They should set out that, if this is not the case, the grant may be liable for recovery. They should also make clear that the grant is being provided to support all residents of the household.

22. Councils may wish to take additional steps before payment to prevent erroneous payments and the need for clawback. These may include waiting to make payment until after the first direct debit council tax payment for 2022-23 has been taken on the given live instruction, or asking taxpayers to self-certify that they meet the eligibility criteria. Councils should be aware of the risk of mandate fraud and may want to exercise particular caution where direct debit details have been changed or newly provided since the scheme was announced on 3 February 2022.

Where a council does not hold live direct debit instructions for an eligible household

23. Where a council does not hold live direct debit instructions for an eligible household, the government expects them to make all reasonable efforts to contact the household as early as possible to make them aware of the scheme and invite them to make a claim.

24. Councils can determine an appropriate claims method locally, considering the software solutions available to them, but should include an option for residents who are digitally excluded, for example assisted applications by phone. Payment methods other than BACS are acceptable, but all payments within scope of the reconciliation process should be made by 30 September 2022. As part of the claims process, councils can choose whether to offer £150 credit to an eligible household’s council tax account as a payment option.

25. Councils should ask the claimant to self-certify that they are (or would be in the case of exempt property) a liable taxpayer, that they meet the eligibility criteria at paragraph 11, and that are claiming on behalf of the household. In doing so, councils can refer taxpayers to their powers under section 3(1)(c) of the Council Tax (Administration and Enforcement) Regulations 1992 to request information for the purposes of identifying the liable taxpayer.

26. Councils should include information on how households can contact them if they have any doubt that it is the council making contact. The government will not tolerate any council tax payer falsifying their records or providing false evidence to gain access to the Council Tax Rebate or Discretionary Fund. A ratepayer who provides false information or makes false representation in order to benefit from the Council Tax Rebate or Discretionary Fund may be guilty of fraud under the Fraud Act 2006. Councils may wish to alert claimants to this as part of the claims process.

27. Councils will be required to undertake pre-payment checks prior to payment of any grant which is not awarded to a live direct debit holder. These should allow them to:

a) Satisfy themselves that the person who is applying is entitled to payment; and

b) Satisfy themselves that payment details provided (if applicable) belong to an entitled person and relate to the relevant address[footnote 3]

28. Councils should retain a record of:

i) all evidence provided as part of claims, and

ii) all pre-payment checks undertaken

29. To assist the pre-payment checks discussed in paragraph 28 above, the government will make available Spotlight, its due diligence risking tool. The fees incurred to use Spotlight for checks carried out for the Council Tax Rebate and Discretionary Fund will be covered by the government, and not be councils themselves. Spotlight can assist with the pre-payment checks listed above with its bank account verification function, which allows councils to confirm the name and address of a payee against the bank details provided. It can also check for instances of multiple applications being made with the same bank account. Workshops will be made available to explain how to use the toolkit and understand the results. The use of Spotlight or an equivalent tool to support pre-award due diligence is required, and evidence of checks undertaken needs to be retained by councils for audit purposes. Councils should hold a record of any instances of attempted or successful fraud, either uncovered by Spotlight (or an equivalent tool), or other processes such as via tip-offs.

Council tax billing and communication

30. Councils are required to ensure that households are provided with clear and timely information about the Council Tax Rebate.

31. The Council Tax (Demand Notices and Reduction Schemes) (England) (Amendment) Regulations 2022 came into force on 12 February 2022. The regulations require the following explanatory sentence to be included in council tax demand notices (bills) issued to households in respect of 1 April 2022: “The Government is providing a £150 one-off Energy Bills Rebate for most households in council tax bands A-D”.

32. The regulations do not prevent councils from including the prescribed text in bills issued to households in bands E to H, or in bills which do not relate to 1 April 2022 – for example because a person’s council tax liability for a dwelling begins on or after 2 April 2022.

33. Alongside this guidance the government is providing an information pamphlet about the terms and implementation of the Council Tax Rebate. It is a condition of the grant provided to administer the rebate that councils must send the pamphlet to all dwellings shown on the valuation list in bands A to D. Where administratively preferable it may also be issued to other households.

34. Whenever possible, the pamphlet should be issued in hard copy alongside the council tax demand notice, unless the council and household have an electronic billing arrangement in place. Where an electronic billing arrangement is in place, councils can attach an electronic copy of the leaflet or, where not possible, include a prominently signposted link to a digital version.

35. If the pamphlet cannot be issued with the demand notice it should be sent out in hard copy as soon as possible afterwards, and no later than 28 March 2022. Councils must issue the pamphlet in the format provided but may do so in either A4 or A5 size. They may also print the pamphlet in black and white where this is essential to enable it to be issued alongside the demand notice. If absolutely necessary, councils can add short additional explanatory text to the pamphlet to aid taxpayer understanding of local handling arrangements provided this does not alter the leaflet format or any of its content.

The Discretionary Fund

36. The government recognises that billing authorities may also wish to provide support to other energy bill payers who are not eligible under the terms of the core scheme, or to provide carefully targeted ‘top-up’ payments to the most vulnerable households in bands A to D. It will therefore provide every billing authority with a share of a £144 million Discretionary Fund, as per the allocations at Annex A.

37. Councils can determine locally how best to make use of this funding to support those suffering financial hardship as a result of the rising cost of living. This could include households living in property valued in bands E to H that are on income related benefits or those where the energy bills payers are not liable for council tax. Where councils consider it the best means of supporting those in financial difficulty, they can use the discretionary fund to offer carefully targeted ‘top-up’ payments to the most vulnerable households in bands A to D (for example, those on means tested benefits), or to offer discretionary support exceeding £150 per household. Occupants of class M (student halls) are unlikely to be eligible for discretionary support, unless they are exposed to rising energy prices in a similar way to other households. Discretionary support should not be offered to occupants of property in exemption class O, where the Ministry of Defence will provide cost of living support. Support from the Discretionary Fund does not have to be provided in relation to the position on 1 April 2022.

38. Once determined (and approved where considered appropriate by elected members), councils should publish their agreed guidelines setting out the eligibility criteria for their Discretionary Fund.

39. Councils should undertake pre-payment checks similar to those described at paragraphs 23 to 29 before providing support from the Discretionary Fund.

40. Allocations from the discretionary fund should be spent by 30 November 2022. Any remaining funding will be required to be repaid to government.

Impact of payments

41. To ensure that households already receiving council tax support receive the full benefit of the rebate scheme, the Secretary of State made the Council Tax (Demand Notices and Reduction Schemes) (England) (Amendment) Regulations 2022 which came into force on 12 February 2022. The Regulations require that from 1 April 2022 all local council tax support schemes (including those for persons of working and pension age) must disregard scheme payments in determining a person’s eligibility for a council tax reduction and the amount of any such reduction. Where a council has already determined its local council tax support scheme for 2022-23, it will need to revise it by the statutory deadline of 11 March 2022, taking a proportionate approach to the local consultation requirements set out at paragraph 3(1) of Schedule 1A of the Local Government Finance Act 1992.

42. All payments made under the Council Tax Rebate or Discretionary Fund are to be treated as local welfare provision and therefore will not be taken into account in the calculation of income related benefits. For Universal Credit, the Department of Work and Pensions will legislate to ensure payments are disregarded. DWP will write separately to councils to confirm this approach.

43. All payments made under the Council Tax Rebate or Discretionary Fund are non-taxable. Recipients do not need to inform HMRC of the amounts received and those who are self-employed do not need to report the amounts on their Self Assessment tax returns. As these payments are non-taxable they do not impact tax credits. Tax credits claimants do not need to report these payments as income to HMRC.

Monitoring and reporting requirements

44. Local authorities should maintain a record of expenditure under the Council Tax Rebate and Discretionary Fund, through all payment methods. The Department for Levelling Up, Housing and Communities will undertake a monthly DELTA collection exercise to monitor implementation progress. Councils should therefore ensure they put in place arrangements to support this data collection process. In particular, councils should ensure that they are able to monitor and report on expenditure and numbers of benefiting households (both from the Rebate Scheme and Discretionary Fund) at Parliamentary constituency level and local authority level.

New burdens

45. The government recognises that the implementation of this policy will place an additional burden on local authorities. In accordance with the New Burdens doctrine the government will conduct an assessment of the expected reasonable additional costs associated with the implementation of the policy, working closely with local government in doing so.

Annex A: allocations

Local Authority Discretionary Fund (£) Non-Discretionary Fund (£) Total Fund (£)
England 144,000,000 2,925,444,900 3,069,444,900
Adur 103,350 3,754,500 3,857,850
Allerdale 181,050 6,094,950 6,276,000
Amber Valley 206,250 7,573,050 7,779,300
Arun 373,350 8,238,150 8,611,500
Ashfield 256,050 8,003,250 8,259,300
Ashford 327,000 5,909,550 6,236,550
Babergh 142,350 4,816,950 4,959,300
Barking and Dagenham 560,400 11,065,650 11,626,050
Barnet 2,856,300 11,726,850 14,583,150
Barnsley 562,200 15,803,700 16,365,900
Barrow-in-Furness 162,000 4,629,900 4,791,900
Basildon 475,500 9,508,050 9,983,550
Basingstoke and Deane 272,550 8,435,400 8,707,950
Bassetlaw 216,000 7,086,300 7,302,300
Bath and North East Somerset 278,400 9,125,700 9,404,100
Bedford UA 342,300 8,876,700 9,219,000
Bexley 667,200 10,952,100 11,619,300
Birmingham 3,606,300 60,410,700 64,017,000
Blaby 119,850 5,477,850 5,597,700
Blackburn with Darwen UA 427,650 8,442,750 8,870,400
Blackpool UA 524,850 9,872,850 10,397,700
Bolsover 157,200 5,170,350 5,327,550
Bolton 705,150 16,918,950 17,624,100
Boston 119,250 4,389,000 4,508,250
Bournemouth, Christchurch and Poole 816,000 21,227,250 22,043,250
Bracknell Forest UA 184,650 5,305,200 5,489,850
Bradford 1,503,600 28,276,200 29,779,800
Braintree 229,200 7,667,850 7,897,050
Breckland 240,900 8,088,150 8,329,050
Brent 1,933,800 13,748,100 15,681,900
Brentwood 206,100 2,758,950 2,965,050
Brighton and Hove 594,450 15,896,700 16,491,150
Bristol 961,200 27,202,350 28,163,550
Broadland 151,200 7,565,700 7,716,900
Bromley 1,015,950 11,461,350 12,477,300
Bromsgrove 163,800 4,159,050 4,322,850
Broxbourne 346,800 4,198,650 4,545,450
Broxtowe 148,650 6,800,400 6,949,050
Buckinghamshire UA 1,211,400 18,819,600 20,031,000
Burnley 263,100 5,806,950 6,070,050
Bury 393,750 11,017,800 11,411,550
Calderdale 469,050 12,498,600 12,967,650
Cambridge 245,850 6,239,250 6,485,100
Camden 2,420,100 8,337,000 10,757,100
Cannock Chase 162,300 6,193,200 6,355,500
Canterbury 313,950 7,801,500 8,115,450
Carlisle 199,200 7,083,000 7,282,200
Castle Point 178,950 4,683,750 4,862,700
Central Bedfordshire UA 429,450 13,790,100 14,219,550
Charnwood 231,300 9,444,000 9,675,300
Chelmsford 263,850 8,315,100 8,578,950
Cheltenham 162,450 6,691,350 6,853,800
Cherwell 235,800 7,687,650 7,923,450
Cheshire East UA 661,050 19,190,550 19,851,600
Cheshire West and Chester UA 623,850 18,471,300 19,095,150
Chesterfield 204,300 6,900,750 7,105,050
Chichester 274,650 5,110,650 5,385,300
Chorley 181,200 6,389,100 6,570,300
City of London 30,300 213,450 243,750
Colchester 313,800 9,777,600 10,091,400
Copeland 140,400 4,451,250 4,591,650
Cornwall UA 1,239,450 33,408,450 34,647,900
Cotswold 152,850 3,913,950 4,066,800
Coventry 737,850 20,019,900 20,757,750
Craven 92,100 2,999,550 3,091,650
Crawley 201,750 5,891,250 6,093,000
Croydon 1,616,550 17,466,000 19,082,550
Dacorum 289,350 6,611,100 6,900,450
Darlington UA 233,700 6,824,550 7,058,250
Dartford 266,850 5,422,200 5,689,050
Derby UA 516,600 15,273,900 15,790,500
Derbyshire Dales 130,800 3,398,250 3,529,050
Doncaster 724,350 19,329,000 20,053,350
Dorset UA 877,800 18,379,050 19,256,850
Dover 244,500 6,487,050 6,731,550
Dudley 639,900 19,027,500 19,667,400
Durham UA 1,161,900 33,668,400 34,830,300
Ealing 1,866,300 14,633,400 16,499,700
East Cambridgeshire 113,700 4,502,100 4,615,800
East Devon 269,850 7,116,750 7,386,600
East Hampshire 177,900 4,887,750 5,065,650
East Hertfordshire 244,500 5,757,600 6,002,100
East Lindsey 342,000 9,212,550 9,554,550
East Riding of Yorkshire UA 539,250 19,204,950 19,744,200
East Staffordshire 208,800 6,570,300 6,779,100
East Suffolk 441,450 14,162,400 14,603,850
Eastbourne 232,500 5,941,800 6,174,300
Eastleigh 132,600 6,926,400 7,059,000
Eden 101,550 3,053,250 3,154,800
Elmbridge 381,150 3,507,300 3,888,450
Enfield 2,279,250 12,839,850 15,119,100
Epping Forest 377,550 4,795,050 5,172,600
Epsom and Ewell 188,250 2,323,950 2,512,200
Erewash 184,950 7,120,500 7,305,450
Exeter 188,700 7,426,800 7,615,500
Fareham 122,400 5,367,000 5,489,400
Fenland 217,500 6,329,400 6,546,900
Folkestone and Hythe 302,100 5,990,550 6,292,650
Forest of Dean 167,400 4,564,950 4,732,350
Fylde 181,350 4,320,750 4,502,100
Gateshead 447,750 13,116,900 13,564,650
Gedling 172,800 6,884,700 7,057,500
Gloucester 235,950 7,818,450 8,054,400
Gosport 142,950 4,844,250 4,987,200
Gravesham 249,150 5,297,100 5,546,250
Great Yarmouth 265,350 6,385,500 6,650,850
Greenwich 891,750 15,111,600 16,003,350
Guildford 235,500 4,789,050 5,024,550
Hackney 1,931,400 14,377,950 16,309,350
Halton UA 348,000 7,825,200 8,173,200
Hambleton 153,450 4,174,350 4,327,800
Hammersmith and Fulham 1,614,000 7,180,950 8,794,950
Harborough 106,800 4,149,300 4,256,100
Haringey 1,464,750 13,125,900 14,590,650
Harlow 202,500 5,107,950 5,310,450
Harrogate 253,350 7,323,900 7,577,250
Harrow 1,262,550 8,167,050 9,429,600
Hart 146,400 3,168,600 3,315,000
Hartlepool UA 269,250 5,937,900 6,207,150
Hastings 258,750 5,791,200 6,049,950
Havant 259,050 6,925,650 7,184,700
Havering 684,900 12,007,950 12,692,850
Herefordshire UA 481,350 9,410,850 9,892,200
Hertsmere 340,500 3,745,200 4,085,700
High Peak 150,600 5,199,300 5,349,900
Hillingdon 1,120,350 11,854,650 12,975,000
Hinckley and Bosworth 143,100 6,354,600 6,497,700
Horsham 251,100 5,384,850 5,635,950
Hounslow 1,266,300 11,550,150 12,816,450
Huntingdonshire 211,350 9,276,750 9,488,100
Hyndburn 215,250 5,227,200 5,442,450
Ipswich 274,350 8,450,250 8,724,600
Isle of Wight UA 331,650 8,540,250 8,871,900
Isles of Scilly 17,550 53,250 70,800
Islington 2,465,100 10,604,700 13,069,800
Kensington and Chelsea 2,018,850 3,832,500 5,851,350
King’s Lynn and West Norfolk 319,800 9,015,150 9,334,950
Kingston upon Hull UA 769,200 17,593,650 18,362,850
Kingston upon Thames 687,600 5,665,950 6,353,550
Kirklees 964,800 24,670,650 25,635,450
Knowsley 497,550 9,905,250 10,402,800
Lambeth 1,525,500 16,417,200 17,942,700
Lancaster 299,700 8,408,550 8,708,250
Leeds 1,795,200 46,264,650 48,059,850
Leicester UA 836,250 19,602,000 20,438,250
Lewes 222,150 4,987,650 5,209,800
Lewisham 890,550 17,269,650 18,160,200
Lichfield 140,700 5,148,600 5,289,300
Lincoln 196,950 6,103,200 6,300,150
Liverpool 1,612,500 32,305,050 33,917,550
Luton UA 457,950 11,446,050 11,904,000
Maidstone 396,300 7,861,050 8,257,350
Maldon 132,000 2,914,800 3,046,800
Malvern Hills 152,850 3,661,050 3,813,900
Manchester 1,626,150 32,448,150 34,074,300
Mansfield 229,800 7,059,000 7,288,800
Medway UA 604,350 14,907,600 15,511,950
Melton 73,050 2,719,050 2,792,100
Mendip 195,150 6,098,100 6,293,250
Merton 565,350 8,834,400 9,399,750
Mid Devon 143,550 4,228,800 4,372,350
Mid Suffolk 161,250 5,199,300 5,360,550
Mid Sussex 200,550 5,993,550 6,194,100
Middlesbrough UA 461,850 8,730,750 9,192,600
Milton Keynes UA 503,100 14,044,500 14,547,600
Mole Valley 236,850 2,428,800 2,665,650
New Forest 320,850 8,206,350 8,527,200
Newark and Sherwood 195,900 6,929,400 7,125,300
Newcastle upon Tyne 709,200 17,856,150 18,565,350
Newcastle-under-Lyme 206,250 7,460,250 7,666,500
Newham 1,086,300 16,883,400 17,969,700
North Devon 192,000 5,655,750 5,847,750
North East Derbyshire 162,450 6,060,900 6,223,350
North East Lincolnshire UA 375,300 10,188,300 10,563,600
North Hertfordshire 216,600 6,268,050 6,484,650
North Kesteven 121,800 6,747,150 6,868,950
North Lincolnshire UA 302,700 10,250,700 10,553,400
North Norfolk 226,350 6,216,450 6,442,800
North Northamptonshire 561,450 19,817,700 20,379,150
North Somerset UA 395,250 11,103,150 11,498,400
North Tyneside 352,800 13,761,150 14,113,950
North Warwickshire 134,100 3,572,850 3,706,950
North West Leicestershire 133,350 5,740,650 5,874,000
Northumberland UA 647,250 19,091,400 19,738,650
Norwich 292,050 9,291,150 9,583,200
Nottingham UA 847,050 19,875,600 20,722,650
Nuneaton and Bedworth 247,800 7,999,050 8,246,850
Oadby and Wigston 72,450 3,021,450 3,093,900
Oldham 605,400 13,407,900 14,013,300
Oxford 327,300 6,777,000 7,104,300
Pendle 232,200 5,439,900 5,672,100
Peterborough UA 429,000 11,757,900 12,186,900
Plymouth UA 556,500 16,633,350 17,189,850
Portsmouth UA 433,800 12,318,900 12,752,700
Preston 349,200 8,516,400 8,865,600
Reading UA 299,550 8,959,500 9,259,050
Redbridge 1,175,850 11,146,650 12,322,500
Redcar and Cleveland UA 329,400 8,789,100 9,118,500
Redditch 170,100 4,761,900 4,932,000
Reigate and Banstead 331,650 5,153,400 5,485,050
Ribble Valley 88,500 2,822,850 2,911,350
Richmond upon Thames 832,200 5,420,400 6,252,600
Richmondshire 91,350 2,197,500 2,288,850
Rochdale 591,600 12,980,250 13,571,850
Rochford 125,250 4,080,000 4,205,250
Rossendale 144,450 4,226,400 4,370,850
Rother 294,000 4,528,800 4,822,800
Rotherham 615,900 16,421,400 17,037,300
Rugby 165,450 5,632,050 5,797,500
Runnymede 169,800 3,193,050 3,362,850
Rushcliffe 130,950 5,527,500 5,658,450
Rushmoor 134,550 4,942,650 5,077,200
Rutland UA 43,050 1,688,250 1,731,300
Ryedale 110,250 2,770,800 2,881,050
Salford 711,150 17,208,300 17,919,450
Sandwell 886,650 19,187,550 20,074,200
Scarborough 254,550 6,975,600 7,230,150
Sedgemoor 241,350 6,785,400 7,026,750
Sefton 708,150 16,431,900 17,140,050
Selby 125,250 4,734,000 4,859,250
Sevenoaks 307,350 4,197,150 4,504,500
Sheffield 1,204,050 33,848,100 35,052,150
Shropshire UA 584,700 16,785,300 17,370,000
Slough UA 363,450 7,223,850 7,587,300
Solihull 503,250 9,930,000 10,433,250
Somerset West and Taunton 292,200 8,356,950 8,649,150
South Cambridgeshire 209,850 6,531,150 6,741,000
South Derbyshire 152,550 5,734,200 5,886,750
South Gloucestershire UA 337,650 14,950,950 15,288,600
South Hams 173,700 4,332,600 4,506,300
South Holland 131,250 5,854,500 5,985,750
South Kesteven 189,900 8,104,350 8,294,250
South Lakeland 191,250 5,193,450 5,384,700
South Norfolk 185,100 7,595,250 7,780,350
South Oxfordshire 214,050 5,796,750 6,010,800
South Ribble 170,850 6,481,800 6,652,650
South Somerset 298,350 8,994,450 9,292,800
South Staffordshire 186,600 5,324,550 5,511,150
South Tyneside 369,000 10,158,150 10,527,150
Southampton UA 528,150 15,267,000 15,795,150
Southend-on-Sea UA 394,650 10,260,600 10,655,250
Southwark 1,529,100 15,838,200 17,367,300
Spelthorne 309,000 3,932,400 4,241,400
St Albans 336,900 4,484,550 4,821,450
St Helens 447,600 11,530,050 11,977,650
Stafford 177,900 7,225,200 7,403,100
Staffordshire Moorlands 162,300 5,411,850 5,574,150
Stevenage 161,550 4,922,400 5,083,950
Stockport 599,100 15,898,800 16,497,900
Stockton-on-Tees UA 450,000 11,389,800 11,839,800
Stoke-on-Trent UA 647,100 16,674,600 17,321,700
Stratford-on-Avon 252,900 5,742,150 5,995,050
Stroud 166,800 5,983,350 6,150,150
Sunderland 656,400 18,234,600 18,891,000
Surrey Heath 136,500 2,760,300 2,896,800
Sutton 491,550 8,947,950 9,439,500
Swale 355,050 7,900,500 8,255,550
Swindon UA 371,400 12,482,400 12,853,800
Tameside 530,400 14,545,050 15,075,450
Tamworth 133,050 4,607,700 4,740,750
Tandridge 284,850 2,535,750 2,820,600
Teignbridge 273,300 7,107,900 7,381,200
Telford and Wrekin UA 381,300 10,386,450 10,767,750
Tendring 407,250 9,161,100 9,568,350
Test Valley 178,050 5,705,100 5,883,150
Tewkesbury 152,400 4,602,000 4,754,400
Thanet 397,350 8,738,700 9,136,050
Three Rivers 205,050 2,908,050 3,113,100
Thurrock UA 351,000 8,980,950 9,331,950
Tonbridge and Malling 288,600 5,213,100 5,501,700
Torbay UA 375,750 8,397,900 8,773,650
Torridge 143,250 4,039,050 4,182,300
Tower Hamlets 2,881,350 14,080,350 16,961,700
Trafford 371,850 12,220,200 12,592,050
Tunbridge Wells 185,100 4,839,600 5,024,700
Uttlesford 177,000 3,120,450 3,297,450
Vale of White Horse 164,100 5,718,150 5,882,250
Wakefield 735,450 21,799,500 22,534,950
Walsall 732,600 15,889,950 16,622,550
Waltham Forest 776,250 14,269,350 15,045,600
Wandsworth 1,205,100 13,376,700 14,581,800
Warrington UA 367,950 11,647,200 12,015,150
Warwick 228,900 7,013,250 7,242,150
Watford 239,850 4,824,600 5,064,450
Waverley 216,600 3,997,500 4,214,100
Wealden 327,000 6,475,950 6,802,950
Welwyn Hatfield 251,100 5,007,750 5,258,850
West Berkshire UA 195,450 6,839,250 7,034,700
West Devon 110,550 2,875,350 2,985,900
West Lancashire 259,500 6,033,450 6,292,950
West Lindsey 169,950 5,632,050 5,802,000
West Northamptonshire 701,550 21,280,800 21,982,350
West Oxfordshire 131,400 5,040,900 5,172,300
West Suffolk 270,300 9,533,400 9,803,700
Westminster 2,270,250 6,811,950 9,082,200
Wigan 667,200 20,384,250 21,051,450
Wiltshire UA 877,050 23,241,450 24,118,500
Winchester 193,200 4,666,950 4,860,150
Windsor and Maidenhead UA 294,150 4,597,950 4,892,100
Wirral 816,600 19,511,100 20,327,700
Woking 174,900 3,917,850 4,092,750
Wokingham UA 206,100 5,492,700 5,698,800
Wolverhampton 650,100 15,509,700 16,159,800
Worcester 174,300 6,018,900 6,193,200
Worthing 200,850 6,175,500 6,376,350
Wychavon 270,150 5,922,600 6,192,750
Wyre 266,100 6,592,050 6,858,150
Wyre Forest 227,850 5,924,700 6,152,550
York UA 249,600 11,382,900 11,632,500
  1. A billing authority is defined at section 1(2) of the Local Government Finance Act 1992. The disabled band reduction scheme refers to reductions provided under the Council Tax (Reductions for Disabilities) Regulations 1992. A chargeable dwelling is as defined at section 4 of the Local Government Finance Act 1992. Classes N, S, U and W are set out at article 3 of the Council Tax (Exempt Dwellings) Order 1992 (as amended by the Council Tax (Exempt Dwellings) (Amendment) Order 1993, the Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) Order 1995 and the Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) Amendment Order 1997). A local authority is as defined at section 270 of the Local Government Act 1972 and includes any authority listed at section 138C(1) of that Act. 

  2. This is consistent with the liability provisions at section 2(2) of the Local Government Finance Act 1992. 

  3. In exceptional circumstances a council may consider it appropriate for a payment to be made to a third party if nominated by an eligible, liable council taxpayer. Councils should still undertake the appropriate pre-payment checks in relation to the nominated individual.