How your Council Tax bill is worked out

Your Council Tax bill is worked out in the following order:

1. Identify who is responsible for paying Council Tax.
2. Confirm the property’s Council Tax band.
3. Apply any discounts that are available.
4. Apply any exemptions that apply.
5. Apply Council Tax Support if the household is eligible.
6. Apply Portsmouth City Council’s charge for the property band.
7. Add charges from other authorities.

In Portsmouth, your final bill also includes charges from:

• Police & Crime Commissioner for Hampshire and Isle of Wight
• Hampshire & Isle of Wight Fire and Rescue Service

These charges are added together to create your annual Council Tax bill.

Anyone aged 18 or over who lives in a property as their main home is normally responsible for paying Council Tax. A “resident” is defined as someone aged 18+ living in the property as their sole or main home. The hierarchy of liability is used to determine who is legally responsible for the bill.

Hierarchy of liability (who is liable to pay)

If multiple adults live in a property, the liable person is whoever appears nearest the top of the following list. If more than one person falls at the same level (e.g., joint owners or joint tenants), they are jointly and severally liable.

Order of liability:

1. A resident who owns the freehold
2. A resident who owns the leasehold
3. A resident who is a statutory/secure/assured tenant
4. A resident who is a licensee (has permission to live there but is not a tenant)
5. Any other resident, including someone living there without a formal agreement
6. The owner of the property (if no one lives there)

Some property types automatically make the owner liable instead of the residents (e.g., Houses in Multiple Occupation, care homes, hostels, religious communities).

Further information is available on our Council Tax and Houses of Multiple Occupation webpage.

Your Council Tax charge may be reduced if you qualify for:

• a discount
• an exemption
• Council Tax Support

These reductions are applied after your property’s charge has been calculated.