What is Council Tax?

Council Tax is a tax charged on households by local authorities, based on the estimated value of a property and the number of people living in it.

Most domestic buildings are subject to Council Tax. There is one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented.

Each dwelling has been allocated one of eight bands according to its open market value on 1 April 1991. These bands are decided by the Valuation Office. Your Council Tax bill shows which band applies to your property.

The administration of Council Tax follows the legislation set out in the Local Government Finance Act 1992 (99/03) and the Council Tax (Amendment and Enforcement) Regulations 1992. For more information about this legislation and other legislation relating to Council Tax please visit the Government legislation website.

The money raised through Council Tax is part of the overall amount of money spent in North Lincolnshire to provide services for local people. Other money comes from central Government funds including the Revenue Support Grant and Business Rates (Non-Domestic Rates).

Your rate of Council Tax includes:

  • The total value of taxable property (the tax base)
  • The amount required to fund the service requirements of North Lincolnshire Council, Humberside Police and Humberside Fire Authority
  • The amount required to fund Town/Parish Councils. Enquiries about the parish/ town council precepts should be addressed to the relevant Clerk of the Council concerned. You can find links to the Parish Council websites here

A council tax band D equivalent charge is set by the members of North Lincolnshire Council.

This is then used, in accordance with property bands determined by the Valuation Office, to work out the charges for the other bands.

For example,  a property in Band A pays 6/9ths the amount for a Band D property and so forth, as shown by the multiplier in the table below.

Valuation band Range of values Multiplier Number of properties
A Up to and including £40,000 6/9 35,358
B £40,001 to £52,000 7/9 15,624
C £52,001 to £68,000 8/9 11,191
D £68,001 to £88,000 9/9 7,589
E £88,001 to £120,000 11/9 3,757
F £120,001 to £160,000 13/9 1,557
G £160,001 to £320,000 15/9 521
H More than £320,000 18/9 30

Each year we publish information on how the band charges are calculated and how the money is spent in North Lincolnshire.

Your Council Tax bill includes charges from the Police Commissioner, the Fire Authority and Parish and Town Councils, as well as for North Lincolnshire Council. It also includes a precept for Adult Social Care which can only be spent for that purpose. The table below shows the funding raised for each organisation and how much a Band D council taxpayer will pay.

What you pay Total Band D
£m £
North Lincolnshire Council 67.0 1,354.75
Adult Social Care Precept 5.2 104.99
Police Precept 11.0 223.31
Fire Precept 4.2 84.94
Parish Precepts 1.5

Normally the person or persons living in the property (the liable persons) will pay the Council Tax. It must be their sole or main residence and they must be over 18 years of age.

If two or more people have the same interest in the property then they are jointly liable. For example, if they are:

  • joint owner
  • joint tenants
  • married or living together as though married; or have a civil partnership

If the property is empty, or it is no-one’s main home, the owner is responsible for the bill.

The owner is also responsible:

  • where the property is occupied by more than one household
  • where the residents pay rent separately for different parts of the dwelling
  • where the households share cooking or washing facilities

If you live in a dwelling where the owner is liable you do not have to pay the Council Tax bill, but they may ask you to pay something towards the bill, depending on the terms of your agreement with them.