Council tax - change of circumstances

Please let us know as soon as possible if you have changed your address.

Moving house can be a stressful experience and the last thing you'll probably be thinking about is sorting out your council tax, but it’s very important that you let us know as soon as possible if you have changed your address. 

To make this a quick and simple process, we’ve created a short interactive form that will tell you everything you need to know about informing us about your changes.

Click here to complete our interactive change of address form.

Moving home within Northumberland

Complete this form if you are moving from one Northumberland address to another, and you are responsible for council tax:

• Change of address - I am moving within Northumberland - Council Tax eForm

Provided all the relevant information is given during completion of the form we will close your old account, and will register you for Council Tax at your new property.

If you are moving to another property within Northumberland, view the charge for each property band within each parish here or telephone the contact centre on 0345 600 6400.
 

Moving home into Northumberland

Complete this form if you are moving into Northumberland from another area and you will be responsible for council tax at your new address:

• Change of address - I am moving into Northumberland - Council Tax eForm

PLEASE NOTE: We cannot notify your previous Council about your move - it is your responsibility to let them know you have moved out of their area.
 

Moving home out of Northumberland

Complete this form if you are moving out of northumberland to another area:

• Change of address - I am moving out of Northumberland - Council Tax eForm

PLEASE NOTE: We cannot transfer information to your new council - it is your responsibility to let them know you have moved into their area.

If you are moving out of Northumberland and are unsure which authority you need to contact, you can find further information on the GOV.UK website.

You can also notify us by telephone on 0345 600 6400.

We are available from Monday to Thursday, 8.30am to 5pm, or Friday 8.30am to 4.30pm (charged at your local rate).
 
Council Tax Section
Northumberland County Council
Wansbeck Square
Ashington
Northumberland
NE63 9XL

Moving your business 

• Please click here to let us know if you are moving your business.

Change of direct debit details

To change your existing direct debit details, or to set up a new direct debit, you can:
complete the online form here or for more information, please click here.

You can notify the council tax team of a deceased person either by:

• using this online service request facility
• calling us on 0345 600 6400 Monday to Thursday, 8.30am to 5pm, or Friday 8.30am to 4.30pm (charged at your local rate).

Please provide the following details:

• name of the deceased
• date of death of the deceased
• name and address of the next of kin
• ownership/tenancy details of the property of the deceased person

The council also operates a tell us once service.

• Enquire about council tax

If your circumstances change, you may be entitled to one of the council tax discounts or exemptions.

• Please see here for more information.

If you are undertaking works to build a property or self contained unit that will be subject to council tax, it is likely that you will receive a completion notice to determine the date it will be completed for council tax purposes.

For further information regarding completion notices, the criteria used to determine a completion date and your rights of appeal please click on the link below:
 
Completion notice fact sheet
 
For further information regarding Completion Notices:
 
Tel: 01670 624 884
E-mail: counciltax@northumberland.gov.uk
 
For queries regarding the inspection of properties:
 
Tel: 01670 624 882
E-mail: vorevsandbens@northumberland.gov.uk
 
You can also write to:

Council Tax Section
Northumberland County Council
Wansbeck Square
Ashington
NE63 9XL

Section 6 of the Local Government Finance Act 1992 sets out who is liable for the council tax. The owner is liable where there are no residents.

Definitions:
The "owner", in relation to any dwelling, is the person who fulfils the following conditions:

• has a material interest in the whole or any part of the dwelling; and
• at least part of the dwelling or, as the case may be, of the part concerned is not subject to a material interest inferior to his interest

'Material interest' is defined as “a freehold interest or a leasehold interest which was granted for a term of six months or more”.

What happens if a tenant moves out before the end of their tenancy agreement?
A tenant with a fixed-term tenancy for six months or more holds a material interest as defined above. If they move out before the end of their tenancy, they are liable for unoccupied charges until their tenancy end-date.

However, a tenant on a periodic or rolling tenancy does not have a material interest as defined above. Therefore, they cannot be held liable for any unoccupied charge due.

What is a periodic tenancy?
Once a tenant’s fixed-term tenancy expires, and they stay on without a new fixed-term tenancy, it becomes a periodic or rolling tenancy. This means they no longer hold a material interest in the property.

Although they can be charged for the period they are living in the property, they cannot be charged for any unoccupied council tax charges if they move out. This is the case even if they haven’t given the landlord notice in accordance with their tenancy agreement.

What about tenants who do not move in on their tenancy start-date?
If their tenancy is a fixed-term tenancy for six months or more, they will be liable for the unoccupied council tax charge from the date their tenancy starts, until the date they move in.

Once they move in, they will be liable for the occupied rate of council tax as long as the property is their sole or main residence.

If you require any further details, please contact us by:

• Phone: 0345 600 6400 (charged at your local rate).
• Email: counciltax@northumberland.gov.uk
• eForm: Complete the council tax enquiry form here.
• Visit: View our customer information centre locations here.

Write to:

Council Tax Section
Northumberland County Council
Wansbeck Square
Ashington
NE63 9XL