Council Tax

About Council Tax

Who has to pay the Council Tax?

Council Tax is charged on every domestic property on the Isle of Wight and is payable by homeowners or occupiers. The person who must pay the Council Tax is someone who lives in the property and who is in the highest category of residence. Read down the list below from A to E until you find a category that applies to someone who lives in your property; this will be the person who must pay the council tax. If two or more people are in that category, they are usually all jointly responsible for paying.

A The owner or freeholder
B The leaseholder
C The tenant (includes a council tenant)
D A licensee
E Someone who lives in the property

Even if they do not live there, the owner of the property will have to pay the council tax if:

  • The property is no-one's main home.
  • More than one household occupies the property.
  • It is a residential care or nursing home.
  • It is occupied by a religious community or minister of religion.
  • Only domestic service staff live in the property.
  • It is only occupied by asylum seekers.

Working from home

If you work at or from home, you should be aware that the accommodation within your home used as an 'office' may be liable to business rates whilst the remainder of the property will continue to be liable to council tax (although an alteration may be made to its banding).

There are many considerations that must made in deciding whether a room in a house used as an office should be liable to business rates and each case is considered on its own merits.  The Valuation Office Agency will consider the effect of the extent and frequency of the non-domestic use of the room and any modifications made to the property to accommodate that use.

Each case is considered on its own merits, and normally a member of staff from the Valuation Office will visit the property to check the facts before an assessment is made for non domestic rates.

Appeals

In addition to banding issues which are handled by the Valuation Office Agency, you may appeal if:

  • You have been billed for council tax but do not believe you are responsible for paying the tax as you do not fall into one of the owner/occupier categories given above.  
  • You have claimed a discount or exemption and this has been refused.
  • You think any item on your bill has been calculated incorrectly.

To appeal about these matters, please write to us.  You can find our office address by clicking on the Contact Us tab above.

Please mark your letter 'APPEAL'. We should respond to your appeal within two months. If you are not satisfied with the response, or you do not get a reply, you may apply to a tribunal to hear your appeal. Certain time limits apply. Full details can be obtained from the council tax office.

Making an appeal/proposal does not allow you to withhold payment of your Council Tax.