Moving Home and Council Tax
What to do about Council Tax when you move: closing the old account, opening the new one, handling overlapping liability, and reclaiming any overpaid balance.
Overview
When you move home you become liable for Council Tax at the new address from the day you move in, and you must close the account at your old one to avoid being billed for both. This guide explains how to notify each council, how liability is split on the day of a move, and how to reclaim an overpayment or settle a final balance cleanly.
Council Tax is collected by local billing authorities in England, Scotland, and Wales. The VOA maintains valuation lists in England and Wales, while Scottish Assessors maintain Scotland's valuation roll; the nations use different thresholds and, for Scotland's higher bands, different multipliers.
Handling Council Tax correctly around a move matters because an old account left open, or a late registration at the new address, can leave you billed by two authorities at once; the move itself also often produces a refund on the property you left or a final balance that is easy to miss in the rush.
The joined 2026-27 rate tables cover 350 billing authorities in England, Scotland and Wales. Their unweighted authority-mean Band D charge is £2,337, up 5.1% on 2025-26 on average. This is a comparison of published authority charges, not a household-weighted UK bill; see the methodology for the source tables and scope.
Key concepts
- The Valuation Office Agency (VOA) is responsible for setting and reviewing band assignments in England and Wales.
- Bands are based on the property's valuation as of 1 April 1991 (England and Scotland) or 1 April 2003 (Wales).
- Each billing authority publishes its annual Band D charge in advance of the financial year (1 April to 31 March).
- Charges for other bands are calculated as a fixed proportion of Band D: Band A pays 6/9 of Band D, Band B pays 7/9, Band C pays 8/9, Band E pays 11/9, Band F pays 13/9, Band G pays 15/9, Band H pays 18/9.
Practical guidance
To act on the information in this guide:
- Check your current Council Tax band on the gov.uk Council Tax bands tool.
- Compare your band against neighbouring properties to identify potential mis-banding.
- Review your annual Council Tax bill against the official band-charge table published by your council.
- Check eligibility for the single-person discount, student exemption, or other reductions on your local council's website.
Sources
- Valuation Office Agency
- gov.uk Council Tax guidance
- Your local council's website for current charges and discounts
Quick reference table
| Topic | Detail | Source |
|---|---|---|
| Statutory framework | Local Government Finance Act 1992 (as amended) | UK legislation |
| Cap | Council Tax referendum cap (2 to 5 percent typical, set annually) | DLUHC |
| Valuation date | 1 April 1991 (England, Scotland); 1 April 2003 (Wales) | VOA / Scottish Assessors |
| Single-person discount | 25 percent (sole occupier) | gov.uk |
Key takeaways
Editorial perspective
The two-bills-overlap problem catches most movers, your old council bills you until move-out, your new council bills you from move-in. - PlainCouncilTax
Further Reading
For deeper context on this topic, the following official UK sources are recommended.
- gov.uk Council Tax landing page - the official UK government overview.
- Valuation Office Agency - band assignment authority.
- Citizens Advice, Council Tax - guidance on discounts, challenges, and payment difficulties.
These sources are continuously updated by the responsible UK public bodies.
Where information conflicts between our guide and the official sources, always defer to the official source.
PlainCouncilTax is an independent publisher. See our methodology for full data sourcing details.