Who pays council tax?
Each home is
billed for council tax, whether it is a house, bungalow, flat,
maisonette, mobile home or houseboat, and whether it is owned or
rented. The bill is based on the value of the property compared
with others in the district.
If the property is empty, or is not anyone's main home - or the
people who live there are under 18 - the owner will be responsible
for the bill. In some instances the owner of the property will be
liable for payment of the bill instead of the resident (eg care
homes, nursing homes, some hostels, houses of
multi-occupation).
Where your money goes
Council tax is split between the district council, the county
council, the Lancashire Police Authority, Lancashire Combined Fire
Authority and some parish councils. More information about where
your money goes is available in the information leaflets below:
Related information