© South Ribble Borough Council 2018 

How your Council Tax is worked out

Council Tax is a property tax with a personal element - it takes into account the value of a property and the number of people aged 18 or over who live there.

You have to pay Council Tax for most properties.

There is one bill for each dwelling whether it is a house, bungalow, flat, maisonette or mobile home or houseboat and whether it is owned or rented.

The amount of the Council Tax is set each year by the Council and the tax is collected as laid down in the Local Government Finance Act 1992.

The amount payable for a dwelling is based on the band into which the dwelling has been placed by the Listing Officer at the Valuation Office.

The normal Council Tax bill is based on a 50% property element and 25% each for 2 (or more) people in residence.

The bill sent to you at the beginning of the financial year allows you to pay in either 10 or 12 monthly instalments.