Payments and billing

• Do I have to pay Council Tax?
• Who pays Council Tax?
• How can I pay my Council Tax?
• I think my Council Tax bill is wrong
• I’m struggling to pay my Council Tax, what should I do?
• I have received a Council Tax summons. What should I do?
• How is Council Tax affected when someone dies?

Every household in Portsmouth has to pay Council Tax. In most circumstances the person who lives in the property pays the Council Tax. This person must be over 18 years of age. Husbands and wives, partners and joint owners are normally jointly liable to pay Council Tax. The Council Tax bill will show all the names, although only one bill will be sent.

Some people are exempt from paying altogether, for example students. Discounts are also available for some households. Council Tax discounts and exemptions explains this in more detail.

If you are on a low income you may qualify for Council Tax support.

The liable person is the person whose name appears on the Council Tax bill. In most cases this is the person occupying the property. There can be one liable person or multiple, depending on the circumstances.

The following list (referred to as the ‘hierarchy of liability’) is used to work out who is liable. The person appearing nearest the top of this list is the liable person. If more than one person appears at the same level (e.g. joint owners or tenants), they will all be ‘jointly and severally liable’ (explained below).

The hierarchy of liability is as follows:

1. A freehold owner/occupier living in the property
2. A leasehold owner/occupier living in the property
3. A tenant living in the property
4. A person living in the property who is a licensee (not a tenant, but has permission to stay there)
5. Any person living in the property (this includes people living in the property with or without permission of the owner)
6. An owner of the property, where the property is unoccupied

When checking who is liable, start from the top of the list. If no one occupying the property meets that description, move down to the next level, and so on until someone meets the description. The person(s) who meet this description will be liable. If no one is occupying the property, the owner of the property will be liable.

Joint and several liability

Where two or more people fall into the same category in the hierarchy, they are jointly and severally liable. This means they do not each pay their share of the bill, but that they are jointly responsible for ensuring the bill is paid. If the bill is unpaid, we can pursue any or any number of the liable persons for payment.

If a liable person has a spouse who lives at the property, that person will be jointly and severally liable regardless of if they are at the same level in the hierarchy.

If someone is disregarded for the purposes of being a student or severely mentally impaired, they will be removed from the Council Tax liability. Evidence must be provided.

Owners Liability

In certain circumstances, the owner(s) of the property will be liable regardless of who lives there. This includes:

• Houses in Multiple Occupation (HMO), e.g. a house shared by a number of different people who all pay rent for separate rooms, rather than the property as a whole
• Where the property is occupied only by persons under the age of 18
• Where the property is accommodation for asylum seekers
• Properties which are care homes, hospitals or hostels
• Properties lived in by religious communities (e.g. monasteries or convents) or properties inhabited by a minister of religion from which they perform their duties
• Some properties with resident staff

If you live alone or you’re a student you may pay less, or not at all, read the full list of Council Tax discounts and exemptions.

You can pay your Council Tax in the following ways:

• pay your Council Tax online
• set up a direct debit with Portsmouth City Council
• pay by debit card using our automated telephone payment service (24 hours a day) – call 0800 876 6576 and follow the voice prompts
• pay in person (cheque, cash or debit card):
  • civic offices (cashiers at ground floor), Guildhall Square, Portsmouth, PO1 2AX – opening hours: Monday to Friday, 9am to 1pm
  • at a Portsmouth City Council housing office – check your local office for opening times
  • self-serve payment machines are also available at the Civic offices (ground floor) – opening hours: Monday to Friday, 9am to 4pm
• pay with internet banking and quote your Council Tax reference number:
  • Account name: Portsmouth City Council
  • Sort Code: 20-69-57
  • Account number: 23526623

You’re welcome to discuss Council Tax queries informally with us.

However, a formal appeal needs to be in writing.

• for example, if you believe you’re not liable to pay a Council Tax bill, or that your property should be exempt or have a discount applied.
• We have two months to reach a decision on a formal appeal, and may ask you for more information to help us decide in that time.

If you haven’t heard from us at the end of two months or you don’t agree with our decision:

• you can appeal to either the independent Valuation Office (Council Tax webpage)
• or the Valuation Tribunal Service, depending on the subject of your appeal. If your appeal is upheld by one of these independent bodies, Portsmouth City Council will make the necessary change.

See also: ‘Can I appeal against a Council Tax valuation?’ if you wish to challenge your Council Tax banding.

For a copy of your Council Tax bill, email localtaxation@portsmouthcc.gov.uk with your name, address and Council Tax reference number.

If you have any difficulty paying your Council Tax please let us know as soon as you can. We are happy to talk about the situation and discuss a special payment arrangement with you.

Alternatively, visit our Council Tax support page to find out if you might qualify for help paying your Council Tax.

• if you have a liability order granted by Portsmouth Magistrates Court, contact Debt Recovery immediately on 023 9284 1447.

If you receive a Council Tax summons you do not have to attend court, but you are required to pay at once the amount due, plus costs.

If you do not pay the whole balance before the date of the Magistrates’ hearing:

• Portsmouth City Council will apply for a liability order to recover the unpaid sum.

Find out how you can resolve this situation by following the link to Council Tax reminder, summons and court proceedings.

When somebody dies, the person who has to pay the Council Tax may change. The amount of Council Tax is sometimes affected too. You can find out more by following the link to changes you need to tell us.