Council Tax When Moving House — Notifying Your Council, Discounts, and Avoiding Overpayments

Who Is Liable and When

Council tax liability follows occupation. You are liable:

• At your **old address**: from the start of the billing year (or when you moved in) until your last day of residence
• At your **new address**: from the first day you are entitled to occupy it (usually the date of completion for buyers, or the start of your tenancy for renters)

These two periods can overlap. If there is a gap between moving out of your old address and moving into your new one — for example, if you are staying with family for a few weeks in between — you may still be liable at the old address (as the last occupant until a new one is registered) and at the new address from the day you are entitled to occupy it.

Notifying Councils

You must notify **both** councils separately:

1. **Your current (old) council:** tell them your move-out date so they can end your liability on that date

2. **Your new council:** tell them your move-in date so they can issue a new bill from the correct date

Most councils accept notification online via their website. You will need your full new address, the date of your move, and (for the new council) some personal details to set up a new account.

The two councils do not communicate with each other automatically. If you fail to notify your old council, you may continue to receive — and technically be liable for — council tax at a property you no longer occupy.

What Happens If You Don’t Notify

If you do not notify your old council promptly:

• You will continue to be charged at the old address
• The new occupant will also be billed from the day they move in
• This creates a disputed period that both councils and their bailiff recovery teams may pursue

If you do not notify your new council promptly, you may face a backdated bill covering the period from your move-in date.

Overpayments and Refunds

If you have paid by direct debit and have overpaid (for example, you moved out mid-month and the council charged a full month), you are entitled to a refund. Contact the billing authority and request a refund of any credit balance. This is routine and the council is obligated to refund you.

Council Tax Discounts

**Single person discount:** If you are the only adult resident at the new property, you are entitled to a 25% discount. Apply to your new council when setting up your account. If you were the sole adult at your old address and this discount was applied, it ends when you leave.

**Exempt properties:** Some situations attract a full exemption from council tax:

• Unoccupied and unfurnished properties: exempt for up to 6 months in many councils (though some have removed this exemption — check locally)
• Unoccupied properties requiring major structural repairs: exempt for up to 12 months in some councils
• Properties left empty by a person who has moved into a care home

**Student households:** Properties occupied entirely by full-time students are exempt from council tax. If you move into a shared property where all occupants are students, apply for a student exemption.

Valuation Banding

Council tax is charged based on the property’s valuation band (A–H in England). Bands are set by the Valuation Office Agency (VOA) for England and Wales, based on the property’s estimated 1991 capital value. When you move into a new property, the band is fixed but you can check whether it is correct.

You can challenge the banding within **6 months of moving in** if you believe it is incorrect. Evidence of comparable properties in lower bands in the same road is the most effective basis for a challenge. Check the VOA’s own database at gov.uk/challenge-council-tax-band.

Second Homes and Additional Properties

If you own more than one residential property, many councils apply an additional council tax premium:

• **Empty homes premium:** councils can charge up to 100% extra on top of the standard rate for properties that have been empty for more than 1–2 years
• **Second home premium:** from April 2025, councils in England can charge up to 100% premium on second homes (properties that are furnished but not a main residence)

Check your local authority’s specific policy, as premiums vary significantly. Property Passport UK records council tax band information for registered properties, helping owners track their liability across a portfolio.