Council Tax - Frequently Asked Questions
Popular Topics:
Payments/Direct Debits
Q. I pay by Direct Debit why have you sent me a
bill?
A. We must send a bill each year to show how
much your Council Tax for the year is, how much we will collect
each month and when. You do not need to do anything. Once set up
your Direct Debit automatically continues each year, there is no
need to cancel your Direct Debit in February and reapply in
April.
Q. How do I set up a Direct Debit to pay my Council
Tax?
A. The easiest way is to complete a
Council Tax Direct Debit Form (PDF, 4MB) and post it back
to us. Or contact our office by phone.
Q. I get paid at the middle/ end of the
month, can I pay then?
A. Unless you pay by Direct Debit, when you get
the choice of 1st, 5th, 10th,15th, 22nd or 27th of each month, then
payment must been made by the 1st of each month. You should use
your March income to pay the April instalment in good time for 1st
April due date and so on, so that your payment will not be late
each month.
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Valuation Bands - Amounts to Pay
Q. How can I find out the Valuation Band of a
Property?
A. The Valuation Office Agency is responsible
for valuing and placing properties into one of the eight Council
Tax valuation bands, which are based on the open market value at
1st April 1991. You can find out the Valuation
Band of a property from the Valuation Office website.
Q. I believe my Band is wrong. Can I do anything about
it?
A. Yes, you can appeal to the Valuation Office.
This procedure is relatively simple and free. Whilst they are
resolving your appeal, you will need to pay the Council Tax based
on your most recent bill. If the appeal is successful, those
payments will be taken into account when your new bill is issued
and a refund given if necessary. Further details on banding and
appeals can be obtained at Valuation Office Agency or by calling
the Valuation Office on 03000 501501.
Q. How much Council Tax will I have to pay?
A. In order to determine how much you will pay
you will need to know what the valuation band of your property is
and which parish area of Cheshire East your property is in to
determine your Annual
Charge.
Q. What is the Parish Charge for?
A. Each Parish Council tells the Council how
much to collect to enable them to provide their services (such as
allotments, footpath lighting, local planning issues), and the
Council collects this and passes it on.
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Reductions
Q. How can I get help with my Council Tax
bill?
A. You may be entitled to Council Tax Benefit, or
qualify for a status discount or an exemption from Council Tax. For
further information please see the Council Tax leaflet enclosed
with your bill or visit our Discounts and
Exemptions web pages.
Q. I am on Full Benefit so why have I been sent a bill
?
A. If you have been awarded 100% Council Tax
Benefit, your bill will show a nil balance. The bill is for your
information only and the Council has a legal duty to send it to
you, even if you have nothing to pay. You have a right to see how
the Council Tax is being spent and how much it is.
Q. What services does my money pay for and can I get a
reduction if I do not use them?
A. The Council Tax helps pay for services such
as schools, community centres, street lighting, youth and sports
centres, libraries and swimming pools. Your Council Tax also pays
towards police, fire, public transport and collection and disposal
of waste. There are no reductions for people who do not use
them.
Q. What should I do when a Council
Tax payer dies?
A. There is certain information we need to be
provided with when a Council Tax payer passes away, about both the
person who has died and the property they occupied.
If there is another person aged over 18 years old still resident
in the property, they could become responsible for paying the
Council Tax from the date of death. If the remaining person
either lives alone or is the only person aged over 18 resident in
the property they may qualify for a Single
Person Discount.
If the person who has passed away lived alone, the
property may be entitled to an exemption from Council Tax
whilst awaiting Grant of Probate or Letters of
Administration, if it was owned/occupied by the deceased
person, forms part of the deceased persons estate
and remains unoccupied. The property may be entitled to a
further 6 month exemption from the date grant of probate is
obtained if ownership of the property has not been transferred.
You can provide this information either by completing an
online Exemption Claim Form or by
contacting us by email; giving full details of the deceased person,
the property affected, the date on which Grant of Probate or
Letters of Administration was made, the names and addresses of all
the executors to the Estate, the date on which ownership of the
property was transferred in the administration of the Estate and
whether the property is furnished or unfurnished. The email
address is ctax@cheshireeast.gov.uk.
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Council Tax Explained - Budget Queries
Q. I thought my Council Tax bill was frozen again this
year 2012/13 - why has there been a change to my bill compared
to the previous year?
A. The Council Tax paid by the majority of the
residents of Cheshire East is made up of four elements; an amount
due to Cheshire East Council, an amount due to the local Parish
Council and amounts due to the Police and Fire services. The
Council Tax ‘freeze’ applies to the element due to Cheshire East
Council. You will note from your Council Tax
bill that the amount required for Cheshire East remained the
same as last year. Parish Councils are still able to vary the
amount they wish to raise for their local needs. Any
additional amount shown on your bill relates to the Police and
Parish elements for your property.
Q. How is Council Tax set?
A. Local Authorities (including local parishes)
and major precepting authorities (Cheshire Police and the Fire
Service) are responsible for setting Council Tax levels in
consideration of their budget requirement for the year.
The Council decides the total amount of Council Tax needed and
legislation dictates how that amount is divided proportionately
between individual properties, which are placed in one of eight
bands, from A to H, depending on their value as at 1 April
1991.
Liability will depend on which band your property is in, subject to
reductions for discounts/exemptions or Council Tax Benefit.
Q. Why are there so many different elements on my
Council Tax bill?
A. The council acts as a collection agent
for:
- Cheshire Police Authority
- The Combined Fire Authority
- Local Parish Councils
These bodies set their own budgets and we bill and collect
Council Tax on their behalf in addition to the Council Tax for
services provided by Cheshire East Council.
Q. Where can I find out more about Cheshire Police
Authority's budget?
A. For more information, call 01244 614109 or
visit the Cheshire Police
Authority website.
Q. Where can I find out more about Cheshire Fire and
Rescue Authority's budget?
A. For more information, call 01606 868484 or
visit the Cheshire Fire &
Rescue website.
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Reminder/Final Notice
Q. Why has this Reminder been sent to me?
A. i) According to the Council’s records you have not made your
monthly payments as detailed on your Council Tax Bill
ii) Payments are recorded on your account when the Council
actually receives the money. You must therefore allow sufficient
time for the transmission of payments made by post or through the
bank.
To pay the amount due now you can make a payment
on-line on the Council
Tax Online Payment web page or by using the Council’s Automated
Telephone Payments line, which is 0300 123 5039, using your
debit or credit card. Both of which are available 24 hours a
day, 7 days a week
Q. I have received a Reminder but my instalment has
already been paid?
A. If you have paid the full amount shown on the Reminder Notice
and your payment has crossed with the reminder and now been
credited to your account, no further action will be taken. If the
payment has not been credited to your account you should contact
the Council Tax Section.
Q. I have received a Final Notice for my Council Tax,
can I just bring my instalments up to date instead?
A. Once a Final Notice has been issued you have lost your right
to pay Council Tax by instalments and the whole outstanding balance
is now due.
Q. I am unable to make a Council Tax payment, what
should I do?
A. You should contact the Council Tax office immediately.
Officers may consider making a special arrangement with you. Do not
ignore the Reminder Notice as recovery action may be taken against
you and will incur additional costs.
Q. What happens if I have an outstanding claim for
Council Tax Benefit?
A. You still need to pay your current instalments while your
claim is being considered. This is because your claim may not be
successful. If you would like to check the progress of your claim
please contact the Benefits Section in the first instance on
0300 123 5013.
Q. I have an outstanding Appeal against my Council Tax
Band with the Valuation Office or awaiting a reduction by the
Council. Do I still need to pay?
A. You may not withhold payment of your Council Tax whilst an
appeal is outstanding, whether it is against the existing Council
Tax Band or the award of discounts or exemptions. Should your
appeal be successful your account will be adjusted and any overpaid
Council Tax refunded upon your request. For banding queries
please Visit the
Valuation Tribunal website for further information on the
appeal process.
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Summons
Q. I have received a Summons; if I bring my instalments
up to date can the costs be withdrawn?
A. No. The Summons has been issued because you failed to comply
with an earlier Reminder/Final Notice. You have lost your right to
pay by instalments and the full balance is due, including the
costs. The costs have been incurred by the Council in the
preparation of the issue of the summons and remain payable. As long
as the full summons balance, including the costs, is paid in full
before the court hearing no further action will be taken or costs
incurred.
To pay the amount due now you can make a payment
on-line on the Council
Tax Online Payment web page or by using the Council’s Automated
Telephone Payments line, which is 0300 123 5039, using your
debit or credit card. Both of which are available 24 hours a
day, 7 days a week
Q. Czy otrzymałeś wezwanie za Nie
Płacenie Council Tax? (Have you received a Summons for
Non-Payment of Council Tax?)
A. Prosimy o zapoznanie się z wezwaniem – ulotka z ważnymi informacjami (PDF,
114KB)
Q. Everyone in the household has received a Summons. Do
we all have to pay the amount on the Summons?
A. Every person named on the bill will receive a copy. Only one
amount of Council Tax and Court Costs needs to be paid.
Q. Do I have to attend Court?
A. You may attend Court if you wish, however please note
the Court is not able to take account of your financial situation
or discuss payment with you. If you agree that you
owe the amount due on the Summons , there is no need for you to
attend the Court. Please contact the Council Tax Section
to discuss a payment arrangement. You only need to appear if you
have a valid defence to put to the Magistrates as to why you
consider you are not liable. If you do wish to attend court
you should write to the Council Tax Section stating the reason
why you wish to attend.
Q. Will I still have to pay additional Court Costs if I
make an arrangement to pay before the hearing?
A. Yes. We will apply for a Liability Order and costs will be
added to your liability. However, we will take no further recovery
action provided you make payment as we have agreed.
Q. Will my Name or Address be
'black-listed'?
A. Applications for a Liability Order are made in the
Magistrates Court, not the County Court; therefore it will not
affect your credit rating.
Q. Why have I been sent a Summons for the whole year
when I've got until March next year to pay it?
A. You have the right to pay by instalments (usually from April
- January), but if you do not pay the instalments as detailed on
your bill you will be sent a Reminder or Final Notice. If the
amount due on the notice is not paid within 7 days, you will lose
your right to pay by instalments and the full amount becomes
payable. A Summons for non-payment is issued for the full
years balance incurring additional costs.
Q. I have received a Summons for the previous occupier.
What should I do?
A. Please write “Return to Sender” on the envelope and post back
to the Council Tax Section.
Q. Can I pay “my share” of the Summons?
A. If the summons is addressed to more than one party, payment
must be received for the full amount due before the Court date.
All liable parties are joint and severally liable for the
full amount, therefore we can pursue monies in full from any named
person on the account. Whilst you may wish to split the
amount due, it is your responsibility to ensure that everyone pays
their “share”. If payment is not received in full, further
action can be taken against any liable party regardless of payments
made and further costs will be incurred.
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Liability Order
Q. What is a
Liability Order?
A. A Liability Order is an order of
the Magistrates Court that gives certain powers to the Council to
collect the debt that it is owed. The order is for a fixed
amount of money, plus additional costs. Both of these amounts are
payable without any further delay.
The options available to the Council include deductions from Income
Support, Job Seeker's Allowance, Pension Credits or Employment
Support Allowance, Attachment of Earnings Order, the use of
Bailiffs, or even committal to Prison. Alternatively, the
Council can look at instigating Insolvency Proceedings against you
or placing a charge against any interest you may have in the
property.
Q. Do I have to complete and send back
the Liability Order Questionnaire?
A. The Liability Order Questionnaire must be
completed and returned to the Council within 14 days. Failure to do
so may lead to a fine being imposed on you. If the form is returned
the Council can choose the most appropriate option for recovery of
the outstanding Council Tax.
Q. I have received an Attachment of Earnings Order. What
should I do?
A. The Council has decided that it can best recover the
outstanding Council Tax by collecting the balance through your
wages or salary. Your employer has been ordered to make the
deductions and pass these directly to the Council. The amount
deducted will vary depending on the amount that you earn and the
number of orders in place. Details of the amounts that will
be deducted are on the reverse of your copy of the order or can be
viewed via the following link Council Tax AEO
Deduction Tables (PDF, 25KB). Your employer will deduct
the Council Tax from your wages or salary until the full balance of
the order is paid.
In order to prevent the deductions from being made, you may
choose to settle the amount shown on the order in full. If you
intend to do this we recommend that you contact us in order that we
can then contact your employer to advise that the orders are paid
in full once we are in possession of the necessary funds.
If an Attachment of Earnings Order is in place, you must tell
the Council if you change your employer. If you have any further
query, please contact us.
Please note that the Council can instigate an Attachment to
Earnings Order against a maximum of 2 Liability Order’s at any one
time.
Q. I have had a Deduction from my Income Support/Job
Seeker's Allowance/Pension Credit/Employment Support Allowance.
What should I do?
A. The Council has decided that it can best recover the
outstanding Council Tax by collecting the balance through your
Income Support, Job Seeker's Allowance, Pension Credit or
Employment Support Allowance.
The Department for Work and Pensions (DWP) has been ordered to
make the deductions and pass these directly to the Council.
The DWP will write to you about this. It will inform you of the
amount that will be deducted each week and when these will start.
This will continue until the amount of the order has been paid or
your circumstances prevent further deductions.
Q. The Bailiffs have contacted me. Can I make a payment
to the Council?
A. A Council Tax liability order has been passed to the
Council's bailiffs to be collected. All further payments should be
made directly to the bailiffs.
Failure to do so may lead to the bailiffs being unaware that you
have made a payment. If you have not already done so, you must now
contact the bailiffs to discuss payment. Failure to do so may lead
to additional costs being added to your bill.
Q. Why have I received a Bailiff Notice?
A. The Council has decided that it can best recover the
outstanding Council Tax by using a certificated bailiff. The
bailiff has left this notice so that you are aware that they are
now collecting Council Tax in relation to a Liability Order issued
by the Magistrates Court.
Further costs may have been added to your bill for this. You
must now contact the bailiff company to make arrangements for
payment.
Failure to contact the bailiffs may lead to the removal of your
possessions and will lead to further costs being added to your
bill. All payments relating to the debt being collected by the
bailiff must be paid to them. They will continue until the Council
Tax debt and costs have been paid in full or they believe that the
debt is uncollectable.
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Attachment of Earnings Order
Q. What is a Council Tax Attachment of Earnings
Order?
A. Where there is non-payment of Council Tax the Local Authority
can apply to a Magistrates Court for a Liability Order against the
defaulter. If a Court grants a Liability Order an authority has a
number of options for recovering the outstanding amount. One of
these is a Council Tax Attachment of Earnings Orders (CTAOE).
The CTAOE will be in a form prescribed in regulations. It
contains the name of the Debtor, the Payroll Number (if known) and
the Local Authority Reference. It confirms that the named person is
liable for Council Tax and specifies the amount of charge that
still has to be paid. Deductions in line with the order should be
made as soon as possible after the order has been received.
Q. What duties does this Order place on an
Employer?
A. This order is a legal document and places certain duties on
an employer, so it is important that you know the governing
principles.
If the person who is the subject of the order is in your employment
you should make deductions from his or her earnings as explained
below. These deductions should begin as soon as possible after the
receipt of the order. The amount deducted should then be forwarded
to the Authority by the 19th day of the month following the month
in which the deduction was made.
As well as the amount to be deducted and paid to the authority
you may also deduct £1 per transaction from your employee towards
your administrative costs. With each deduction made a written
statement of the cumulative amount deducted, including any £1
deducted from your employee in respect of your administrative costs
should be supplied to your employee. This can normally be done when
a pay statement is issued, but if this is not convenient may be
done as soon as possible after the deduction is made.
If the employee has moved on or has never been in your
employment, you should inform the issuing authority within 14 days
and your liability to do anything under the order will cease.
Q. How long does this Order last?
A. Deductions should be made each pay day until:
- the total amount specified on the order has been paid over to
the authority
- the person has left your employment
- the order is discharged by the authority
When the employee leaves your employment and you have notified
the local authority nothing further is required of you. The local
authority will have to serve a copy of the order on the new
employer, which will state the amount remaining to be deducted.
Q. How much should be deducted?
A. The amount to be deducted is dependent on the Total Net
Earnings received by the employee. Go to How do I use
the Council Tax Attachment of Earnings Deduction
Tables? for more information.
Q. What are Net Earnings?
A. For the purpose of these orders Net Earnings means earnings
after the deduction of Income Tax, Primary Class 1 National
Insurance Contributions, Superannuation Contributions and any
deduction with a higher priority.
Q. What are Earnings?
A. Earnings are defined as sums payable by way of:
- Wages or Salary (including any fees, bonus, commission,
overtime pay or other emoluments payable in addition to wages or
salary payable under a contract of service)
- Statutory Sick Pay
Earnings do not include:
- Sums payable by Public Departments of the Government of
Northern Ireland or of a territory outside the United Kingdom
- Pay and Allowances of members of the Armed Forces
- Benefit or Allowances payable under any enactment relating to
Social Security (this includes maternity pay)
- Tax Credits
- Redundancy Payments
- Allowances payable in respect of Disablement or Disability
- Wages payable to a person as a Seaman, other than as a seaman
of a fishing boat
Q. Are Youth Training Allowances earnings?
A. No
Q. How do I use
the Council Tax Attachment of Earnings
Deduction Tables?
A. Column 1 of each Council
Tax AEO Deduction Table (PDF, 25KB) details Pay Bands
which correspond to Net Earnings. Column 2 details the Percentage
of Earnings to be deducted. Locate the Earnings Band in Column 1
and then read across to Column 2 to find the Percentage and then
calculate the amount to be deducted.
Q. How do I know which Council Tax Attachment of
Earnings Deduction Table to use?
A. Since the majority of people are paid at regular intervals
this should normally be straightforward but there will be cases of
irregular payment.
The examples listed below may help you to decide which Council
Tax AEO Deduction Table (PDF, 25KB) should be
used.
- Weekly - if the person is paid weekly then deductions should be
made in line with Table A
- Monthly - if the person is paid monthly then deductions should
be made in line with Table B
- Other weekly intervals - if the person is paid at intervals of
a whole number of weeks then the net earnings should be divided by
the number of weeks in the pay period. Table A should then be used
to work out the appropriate weekly deduction and the resulting
amount multiplied by the number of weeks in the period.
- More than one month - if a person is paid at intervals of a
whole number of months the net earnings should be divided by the
number of months in the pay period. Table B should then be used to
work out the appropriate monthly deduction and the resulting amount
multiplied by the number of months in the period.
- Regular intervals (not whole weeks or months) - if a person is
paid at regular intervals, but not at intervals of a whole number
of weeks or months then net earnings should be divided by the
number of days. Table C should then be used to work out the
appropriate daily rate, which should then be multiplied by the
number of days in the period.
Q. What do I deduct if there is an advance for Holiday
Pay?
A. The amount to deduct is the aggregate of:
i) the amount that would have been deducted on the pay day if
there had been no advance of pay and
ii) the amounts that would have been deducted if the amount
advanced had been paid on the normal pay day or days
Q. How should I deal with Loans made for other
purposes?
A. Loans made, for example, for the purchase of a season ticket
or for helping with moving house, are not advances of pay and
should not be counted as earnings.
The way that repayments of such loans are treated in calculating
a deduction depends on the date that the CTAEO was made:
- for calculating a deduction under a CTAEO made before 1 April
1995, net earnings should be reduced by the amount of the repayment
made to the employer; and,
- for CTAEOs made on or after 1 April 1995, the AEO deduction
should be based on net earnings before any loan repayment.
Q. What do I do if there is an Attachment of Earnings
Order already in force?
A. The following examples should cover most situations:
- if there is already a CTAEO in place the new CTAEO is still
applied, in date sequence, with the later order being applied to
the residue of earnings. However, if there are already two or more
CTAEOs in payment, then no further CTAEO can be actioned and the
local authority should be notified accordingly.
- if there is already a community charge AEO (CCAEO) in place
then the new CTAEO is still applied, in date sequence, with the
later order being applied to the residue of earnings. However,
please note that a single CTAEO should still be actioned
irrespective of the number of CCAEOs, or other Non-Council Tax
Orders, already in force.
- any 1971 Act non-priority orders are to be applied (in date
order) after all other orders.
Q. What are the Statutory duties placed on
Employers?
A. The CTAEO is a legal document and places certain duties
on employers and debtors. A summary of these legal duties is
below.
An employer could be liable for a fine for:
- failure to comply with the order unless he can prove all
reasonable steps were taken to comply
- failure to give all required notifications relating to the
Council Tax Attachment of Earnings Order
- in giving notification makes a statement which he knows to be
false in a material particular or recklessly make a statement which
is false in a material particular
Q. What are the Statutory duties placed on
Debtors?
A. Debtors could be liable for a fine for:
- failure, without reasonable excuse, to supply information
- making a statement which they know to be false in a material
particular
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