Council tax - change of circumstances

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

 complete our interactive change of address form

• Moving within Northumberland - moving from an address in Northumberland to an address in Northumberland
• Moving into Northumberland - moving to an address in Northumberland from an address in another area
• Moving out of Northumberland - moving from an address in Northumberland to an address in another area
• Buying a property in Northumberland but not to live in it - buying a property for rental or investment and have no intention to move into it.
• Selling a property in Northumberland that is not your main home - selling a property where you were responsible for Council Tax, but it wasn’t your main home.

 

• You tell us by phone 0345 600 6400

(Monday to Thursday, 8.30am to 5pm, or Friday 8.30am to 4.30pm) (charged at your local rate). 

NOTE: We cannot tell your previous or new council about your move - it is up to you to let them know 
  

Moving your business  

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

Change of direct debit details 

Change your existing direct debit details, or to set up a new direct debit here. 

You can tell us if someone has passed away by:

• Using this online service request facility
• Call us on 0345 600 6400
• The council also operates a tell us once service

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. 

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

• Please see here for more information. 

Are you building a property or self-contained unit that will be subject to council tax? You may receive a completion notice to work out the date it will be completed for council tax purposes.

Completion notice fact sheet 

For further information: 

• Phone: 0345 600 6400 
• E-mail: counciltax@northumberland.gov.uk
• write to: Council Tax, Northumberland County Council, County Hall, Morpeth, NE61 2EF 

  For queries regarding the inspection of properties:   

• Phone: 01670 624 882 
• E-mail: vorevsandbens@northumberland.gov.uk 

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 property; and 
• At least part of the property 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. 

  

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. 
• Write to: Council Tax Section, Northumberland County Council, County Hall, Morpeth, NE61 2EF