How does Council Tax work when you move house?
For people moving home in England who want to get their Council Tax right.
Applies to: England Last checked against official sources: 6 October 2026
When you move, you start paying Council Tax at your new home, and you must apply again for any discounts.
- You usually pay if you are 18 or over and live in the home.
- Discounts such as 25% off for living alone are not automatic.
- Council Tax Reduction is run by each council, so apply to your new one.
- If your old home is left empty, Council Tax is usually still due, and a premium can apply after 1 year.
- If you have paid too much and have not had a refund, contact your old council.
Different in Scotland, Wales or Northern Ireland
Rules may be different in:
- Scotland: Check mygov.scot for Scotland
- Wales: Check gov.wales for Wales
- Northern Ireland: Check nidirect for Northern Ireland
Key facts
- Pay at your new home
- Apply again for discounts
- Empty old home: usually still due
- Ask old council about refunds
Who pays at your new home
You usually have to pay Council Tax if you are 18 or over and live in the home. A full bill assumes at least 2 adults live there. If you live with a husband, wife or partner, you are both responsible for the bill.
When you move, you become responsible for Council Tax at your new address. The bill depends on three things:
- the valuation band of the new home
- how much the local council charges for that band
- any discount or exemption you get
Discounts do not move with you
Discounts and reductions are not carried across to a new home or a new council. You must apply again, even if you had the same discount before.
| Help | What to do when you move |
|---|---|
| 25% single person discount | Apply to the council for your new home if you live alone |
| Student exemption | Apply again if everyone in the new home is a full-time student |
| Council Tax Reduction (up to 100% off) | Apply to the new council. Each council runs its own scheme, so the amount can change |
| Disabled band reduction | Apply again if the new home has an extra room, bathroom, kitchen or wheelchair space you need |
Your old home, if it is left empty
If you still own your old home and nobody lives there, Council Tax is usually still due on it.
- Your council can choose to give a discount on empty homes. Ask your council what it offers.
- After a home has been empty for 1 year, the council can charge an extra "empty homes premium". For homes empty 10 years or more, the bill can be up to 4 times the normal amount.
- A home will not normally get the premium for up to 12 months while it is being marketed for sale or to rent.
Special cases where no Council Tax is due on the old home
You do not pay Council Tax on an empty home if, for example:
- you moved into a care home or hospital, or you are in prison
- it has been repossessed
- you are selling it for an owner who has died, until probate is granted, as long as it stays empty
- it cannot legally be lived in, for example because it is derelict
Keeping two homes
If you keep your old home as a second home, you usually pay Council Tax on both. Your council decides whether it is a second home and can charge up to double the normal rate.
Paying and refunds
Council Tax is usually split into 10 monthly payments. If you move partway through the year and have paid too much and have not had an automatic refund, contact that council.
If moving leaves you short, contact your new council early. It may spread payments over 12 months instead of 10.
If you live in Scotland, Wales or Northern Ireland
- Scotland and Wales: you apply for discounts, such as the single person discount, to your local council in the same way.
- Northern Ireland: there is no Council Tax. You pay domestic rates to Land & Property Services instead, so contact them when you move.
Related guides
- Who pays council tax?
- How do I get a Council Tax refund?
- Can I get money off Council Tax if I live alone?
- How do I check my Council Tax band?
- How do I pay my Council Tax?
Where this comes from
- How Council Tax works: who has to pay (GOV.UK)
- How Council Tax works (GOV.UK)
- Apply for Council Tax Reduction (GOV.UK)
- Council Tax: discounts for disabled people (GOV.UK)
- Council Tax: second homes and empty properties (GOV.UK)
- Council Tax: paying your bill (GOV.UK)
- Council Tax discounts, exemptions and reductions (mygov.scot)
- Council Tax discounts, disregards, exemptions and reductions (Welsh Government)
- A guide to rates (nidirect)
Get it done
This takes you to the official service, which is free to use.
How Council Tax worksCommon questions
Do I pay Council Tax on my old house if it is empty?
Will my single person discount carry over?
Official sources
- 1.How Council Tax works: who has to pay (GOV.UK)www.gov.uk/council-tax/who-has-to-pay
- 2.Apply for Council Tax Reduction (GOV.UK)www.gov.uk/apply-council-tax-reduction
- 3.Council Tax: second homes and empty properties (GOV.UK)www.gov.uk/council-tax/second-homes-and-empty-properties
- 4.Council Tax: paying your bill (GOV.UK)www.gov.uk/council-tax/paying-your-bill
Checked against GOV.UK on 6 October 2026
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