Council tax

Council tax when moving house: when each bill starts and stops

Short answer

Council tax is charged by the day. You pay for your old home up to the day before you move and for the new one from moving day, so give both councils exact dates. If your old tenancy runs on after you leave, you can be billed for both homes until it ends.

Updated 13 October 2026

Daily

Council tax is worked out day by day, so each home is billed to the day

£70

Penalty an English council can charge if you fail to report a discount ending

Monthly instalments you can ask for instead of 10 in England and Wales

How to set up council tax for a new home Moving out bills checklist

Moving house means two council tax accounts: the one you close and the one you open. Below are the dates each bill runs to, what happens when they overlap, empty and second home charges, instalments, penalties, and how England, Wales, Scotland and Northern Ireland differ.

Dates

When does council tax start and stop when I move house?

Council tax is worked out day by day. Whoever is liable at the end of a day is treated as liable for the whole of it.

In England and Wales, section 2 of the Local Government Finance Act 1992 says liability is determined on a daily basis, and that the position at the end of a day is assumed to have applied all day. Section 71 says the same for Scotland.
So moving day belongs to the new home. South Kesteven District Council, as one example, says you pay for the old property up to the day before your moving date and for the new one from the moving date onwards.
Each day costs the year's amount for the band divided by the number of days in that financial year (section 10 of the 1992 Act).
The councils can only do this with dates. Give the old council your move-out date and the new council your move-in date, and keep your tenancy agreement or completion statement to hand in case either asks.
Northern Ireland has domestic rates instead. nidirect says your rates assessment runs from when you own the property, and to tell Land & Property Services straight away when you buy.

Sources: legislation.gov.uk: Local Government Finance Act 1992, section 2 (England and Wales) (read 13 October 2026); legislation.gov.uk: Local Government Finance Act 1992, section 71 (Scotland) (read 13 October 2026); legislation.gov.uk: Local Government Finance Act 1992, section 10 (read 13 October 2026); South Kesteven District Council (example council): moving house and your council tax bill (read 13 October 2026); nidirect: sign up for rates (read 13 October 2026)

Overlaps

Do I pay council tax on two homes when I move?

Only for days you are liable for both. That happens when you keep the old home, or its tenancy, after you have moved out.

With nobody living in a home, Citizens Advice says the bill falls to the owner, the last step in the order of who is liable.
For council tax, the 1992 Act can treat a tenant as the owner: its definition turns on holding a lease granted for six months or more. That is how a tenancy that runs on after you leave can keep you liable.
South Kesteven District Council, for example, says that if your tenancy continues after you leave, you are still liable until it ends, and that a discount or exemption may be possible for that time.
England: an empty home is normally charged. GOV.UK says your council can decide to give a discount, and the amount is up to it.
Wales: an empty and unfurnished home is exempt for up to 6 months after it was last lived in (Class C, GOV.WALES).
Scotland: mygov.scot says most empty and unfurnished homes are exempt for 6 months after someone last lived there.
Northern Ireland: nidirect says rates are the same for an empty home as a lived-in one, and the owner pays them.

Sources: Citizens Advice: check how council tax works and if you have to pay (England) (read 13 October 2026); legislation.gov.uk: Local Government Finance Act 1992, section 6 (England and Wales) (read 13 October 2026); South Kesteven District Council (example council): moving house and your council tax bill (read 13 October 2026); GOV.UK: Council Tax on second homes and empty properties (read 13 October 2026); GOV.WALES: Council Tax discounts, disregards, exemptions and reductions (read 13 October 2026); mygov.scot: Council Tax for empty homes and second homes (read 13 October 2026); nidirect: rating of empty homes (read 13 October 2026)

Worked example

How much council tax do I pay in the month I move?

A worked example on a daily basis. The charges are made-up round numbers so the arithmetic is easy to follow. They are not any council's real rates.

Assumptions: the new home is in England and its band costs £2,190 for the year from 1 April 2026 to 31 March 2027. That year has 365 days, so each day costs £6. You move in on 14 November 2026, and the council issues your bill on 20 November.
Days at the new home: 17 in November (the 14th to the 30th), then 31 in December, 31 in January, 28 in February and 31 in March. That is 138 days, and 138 days at £6 is £828.
Living alone takes 25% off with the single person discount, leaving £621.
Instalments: for a bill issued after 30 April, the default in England is one fewer instalment than the whole months left in the year. From 20 November that leaves December to March, four whole months, so three instalments of £276, or £207 with the discount.
If you have asked to pay over 12 months, all four months are used: four instalments of £207, or £155.25 with the discount.
The old home: if your old tenancy runs to 30 November and that home costs £5 a day, you could also owe it 17 days, £85, unless it gets an exemption or a discount.
Your real bill shows the amount for the year, how it was worked out and the dates to pay, GOV.UK says, so check it against your dates.

Sources: legislation.gov.uk: Local Government Finance Act 1992, section 10 (read 13 October 2026); GOV.UK: Council Tax, who has to pay (read 13 October 2026); legislation.gov.uk: Council Tax (Administration and Enforcement) Regulations 1992, schedule 1 (read 13 October 2026); legislation.gov.uk: Council Tax (Administration and Enforcement) Regulations 1992, regulation 21 (read 13 October 2026); South Kesteven District Council (example council): moving house and your council tax bill (read 13 October 2026); GOV.UK: paying your Council Tax bill (read 13 October 2026)

Empty and second homes

What if my old home is left empty or kept as a second home?

An empty or second home can cost more than a lived-in one. Each nation sets the limits, and each council decides whether to use them.

England, empty homes: once a home has been unoccupied and substantially unfurnished for at least a year, a council can add a premium of up to 100%, rising to 200% after 5 years and 300% after 10 (section 11B of the 1992 Act). GOV.UK puts the top end as up to 4 times your normal bill.
England, second homes: a furnished home with nobody living in it can carry a premium of up to 100% (section 11C), which GOV.UK describes as up to 2 times your normal Council Tax.
GOV.UK lists exceptions to both premiums, including a pause of up to a year while the home is on the market to sell or let.
Wales: since 1 April 2023, councils can charge premiums of up to 300% on homes empty and unfurnished for a year or more, and on furnished second homes (GOV.WALES).
Scotland: a home unoccupied for more than 12 months can be classed as long-term empty, and councils can charge a premium or give a discount of up to 50%. Until 1 April 2026, premiums were limited to double the usual rate (mygov.scot).
Scotland, second homes: a furnished home that is nobody's main home and is used for at least 25 days a year. Each council decides its premium (mygov.scot).
Northern Ireland: nidirect says an empty home pays the same rates as a lived-in one, and an empty home with a capital value under £20,000 is excluded automatically.

Sources: legislation.gov.uk: Local Government Finance Act 1992, section 11B (England) (read 13 October 2026); legislation.gov.uk: Local Government Finance Act 1992, section 11C (England) (read 13 October 2026); GOV.UK: Council Tax on second homes and empty properties (read 13 October 2026); GOV.WALES: Council Tax on empty and second homes (read 13 October 2026); mygov.scot: Council Tax for empty homes and second homes (read 13 October 2026); nidirect: rating of empty homes (read 13 October 2026)

Instalments

Can I pay council tax over 12 months instead of 10?

Yes, in England and Wales you can ask. Ten monthly instalments is only the default.

GOV.UK says the cost is usually split into 10 monthly payments, and that the council may be able to spread it over 12 if you are having trouble paying.
You do not need to be struggling to ask. Regulation 21 of the Council Tax (Administration and Enforcement) Regulations 1992 lets you ask the council in writing to pay over 12 monthly instalments, before or after the bill is issued (England and Wales).
Citizens Advice says the same for both nations: bills are normally paid in 10 instalments, and you can ask for 12.
Brent Council, as one example, collects 10 monthly instalments from 1 April to 1 January and lets you ask for 12 instead.
Moving mid-year shortens the schedule, because only the whole months left in the year are used. The worked example above shows the arithmetic.
Scotland: mygov.scot says the cost is usually split into 10 monthly payments, and that councils may offer weekly, fortnightly or 12-month options. Ask yours.
Some councils give a discount for paying the whole year up front, Citizens Advice says.

Sources: GOV.UK: paying your Council Tax bill (read 13 October 2026); legislation.gov.uk: Council Tax (Administration and Enforcement) Regulations 1992, regulation 21 (read 13 October 2026); Citizens Advice: check how council tax works and if you have to pay (England) (read 13 October 2026); Citizens Advice: check how council tax works (Wales) (read 13 October 2026); Brent Council (example council): pay your Council Tax (read 13 October 2026); mygov.scot: paying your Council Tax bill (read 13 October 2026)

Penalties

Is there a penalty for not telling the council I've moved?

In England, a council can charge £70 in some cases. The power comes from schedule 3 to the Local Government Finance Act 1992.

Schedule 3 lets a council charge £70 if you fail, without a reasonable excuse, to tell it something the regulations require, or do not supply information it has asked for. The £70 and £280 amounts were set for England in 2008.
The duty movers meet most: if a discount on your bill stops applying, for example the single person discount when someone moves in, regulation 16 of the 1992 regulations says to tell the council in writing within 21 days. Citizens Advice warns the council might send a £70 penalty if you do not.
Ignore a council's written request for information about who is liable and a £70 penalty can follow, then £280 more for each repeated request you still do not answer. The Royal Borough of Kensington and Chelsea, as one example, sets this out.
Penalties can be appealed to a valuation tribunal, and a council can withdraw a penalty it has imposed (schedule 3).
This section covers England. In Wales and Scotland, ask the council what applies. In Northern Ireland, rates are handled by Land & Property Services.

Sources: legislation.gov.uk: Local Government Finance Act 1992, schedule 3 (penalties) (read 13 October 2026); legislation.gov.uk: Council Tax (Administration and Enforcement) Regulations 1992, regulation 16 (read 13 October 2026); Citizens Advice: check if you can pay less council tax (England) (read 13 October 2026); Royal Borough of Kensington and Chelsea (example council): Council Tax penalties (read 13 October 2026); Mid Sussex District Council (example council): Council Tax penalties (read 13 October 2026)

Two councils

How do I move council tax from one council to another?

Close one account and open another. A move within the same council area still needs both dates.

GOV.UK says to tell your local council, or the council for the new area, when you move.
In Scotland, mygov.scot says to register at the new home, close the account at the property you leave, and tell the council when another adult moves in or out. Most Scottish bills also carry Scottish Water's water and waste charges.
Staying in the same area is still a change with two dates. Bristol City Council, for example, says you must be named on your current account before you tell it you are moving.
Northern Ireland: Land & Property Services handles rates. nidirect says to tell it straight away when you buy, and that in a rented home with a capital value of £150,000 or less the landlord pays the rates.

1
Tell your old council your move-out date
Give the date you leave and an address for the final bill. Brent Council, for example, asks for your move-out date, your tenancy end date or sale completion date, and where to send the final bill.
2
Register with the new council from your move-in date
Find it with GOV.UK's postcode lookup and use its moving-in form. Some councils only take the form close to the date: Oxford City Council cannot update an account more than 28 days ahead.
3
List the adults and claim any discount
Name everyone who will live there and apply for any discount or exemption that fits, such as 25% off if you live alone. GOV.UK says you need to apply even if you are not counted.
4
Set up payment on the new account
A new council means a new account number. Brent Council, for example, needs that number to set up a Direct Debit and says it can take up to 10 days, so you may need to pay another way first.
5
Check both bills against your dates
The old bill should stop the day before you moved and the new one should start on moving day. If you have paid too much and no refund arrives, GOV.UK says to contact the council.

Where Taupia fits

Can Taupia tell the council I've moved?

No. Only you can tell a council. Taupia keeps the dates and the bills in one place.

Taupia is not the council and does not contact it for you. You close the old account, register at the new address and claim discounts with each council yourself.
Add your new address and Taupia finds the council, and the band where it can match the address, and flags the discounts that might apply.
Council tax sits on the same list as energy, broadband, water and mobile, split by your household's own rule, with who has paid shown to everyone. No money moves through Taupia.

Council tax when moving house, by nation

Where the home is	Dates and telling the council	Empty and second homes
England	Charged by the day. Tell the old and new councils your dates. A £70 penalty can apply if you do not report a discount ending within 21 days.	Discounts on empty homes are up to the council. Premiums after a year empty, up to 4 times the bill after 10 years. Second homes up to 2 times.
Wales	Charged by the day under the same Act. You can ask in writing to pay over 12 instalments.	Unfurnished empty homes exempt for up to 6 months. Premiums of up to 300% on long-term empty and second homes.
Scotland	Charged by the day. Register at the new home and close the old account. Most bills include Scottish Water charges.	Most empty, unfurnished homes exempt for 6 months. Premiums set by each council, no longer capped at double since 1 April 2026.
Northern Ireland	Domestic rates, not council tax. Owners tell Land & Property Services when they buy. In a rented home worth £150,000 or less, the landlord pays.	An empty home pays the same rates as a lived-in one, and the owner pays them.

Moving house FAQ

Council tax questions when you move house

Do I have to pay council tax on two houses when moving?

Only for days you are liable for both. Council tax is charged by the day, so a clean move ends the old bill the day before moving day. If your old tenancy runs on after you leave, South Kesteven District Council, for example, says you stay liable until it ends, though a discount or exemption may apply.

When should I tell the council I'm moving house?

Close to the move, with exact dates. Bristol City Council asks movers to contact it only in the month before they move, and Oxford City Council cannot update an account more than 28 days ahead. Tell the old council your move-out date and the new one your move-in date, even if both homes are in the same area.

Will I get a council tax refund for my old house?

If you paid for days after your liability ended, ask for the difference back. GOV.UK says to contact your local council if you have paid too much and have not had an automatic refund. Brent Council, for example, needs your bank details and new address to refund a credit if you were not paying by Direct Debit.

Is there a fine for not telling the council you moved?

In England there can be. A council can charge £70 if you fail without a reasonable excuse to report something the rules require, such as a single person discount ending when someone moves in, which you must report within 21 days. Ignoring its written requests for information can add £280 for each repeat. Penalties can be appealed.

Can I pay council tax over 12 months?

Yes, in England and Wales. Councils default to 10 monthly instalments, but the 1992 regulations let you ask in writing to pay over 12, before or after the bill is issued. A bill that starts part-way through the year is spread over the whole months left instead. In Scotland, ask your council which options it offers.

Do I pay council tax on a house I've moved out of but not sold?

Usually, yes. With nobody living there, the owner is liable. In England an empty home is normally charged, any discount is up to the council, and a premium can apply once it has been empty and unfurnished for a year. In Wales and Scotland, an empty and unfurnished home is usually exempt for up to six months.

Does my council tax Direct Debit move with me?

Not to a new council. The old account closes and the new council opens one with its own account number, so you set up a new Direct Debit. Brent Council, for example, asks for that account number, your bank details and the name on the account, and says setup can take up to 10 days.

Do I pay council tax before I move in?

You might. With nobody living in a home, the bill falls on its owner, and the 1992 Act can treat a tenant holding a lease of six months or more as the owner. Brent Council, for example, asks for your tenancy start date as well as your move-in date, so ask the council which date it will bill you from.

Related guides

Council tax and the rest of your move

Register with the setup guide, close the old home with the moving out checklist, and check every discount before the first bill.

Start here

How to set up council tax for a new home

Recommended

Finding your council, what to have ready, registering, the first bill and Direct Debit, step by step.

Official references

Keep both council tax bills with the rest

Add your new address to Taupia and it finds the council, and the band where it can match the address, and puts council tax on the same move-in list as energy, broadband and water. You tell the councils yourself. Taupia is free, and nothing changes without your approval.

Start move-in setup Back to move-home hub