Council Tax is charged on all domestic properties in England and Wales. One Council Tax bill is issued to each property whether it is occupied or not.
The government has issued guidance to help you check that you're paying the right level of Council Tax. For more information, see GOV.UK - Paying the Right Level of Council Tax.
We work out who is liable to pay the property's Council Tax by using a ‘hierarchy of liability’. To find out who is liable to pay Council Tax in your property, read the following list. As soon as you reach a description that applies to you or someone else in your home, you will have found the person (or persons) liable to pay Council Tax:
- You own and live in the property – this means you may be the leaseholder, freeholder or landowner
- You rent the property
- You rent the property but do not have a formal agreement in place to stay there, though you do have permission
- You live in the property, but do not have a formal agreement in place to stay there – for example, you may be squatting
- You own a property which no one lives in
Spouses and partners who live together are jointly responsible for paying Council Tax.
Sometimes the owner of a property will have to pay instead of the person who lives there. The owner is liable to pay if:
- all residents who live in the property are under 18 years old
- the property is home to asylum seekers
- the residents are staying in the property temporarily and their main home is somewhere else
- the property is a registered care home, hospital, hostel or women's refuge
- the property is a House in Multiple Occupation – for example, a property where residents have separate tenancies or licences and only occupy or pay rent for part of the property (such as a bedsit with shared facilities)
If you are paying Council Tax and think the bill is incorrect or that the owner of the property should pay instead, email revs@enfield.gov.uk. Make sure the subject of your email includes your Council Tax number inside angled brackets, for example <12345678>.
To find out about legislation regarding Council Tax, see What you need to know about Council Tax.
Second homes
A second home is a furnished property that is not your main home. This includes furnished let properties that are between lets or have no permanent resident. Enfield Council does not grant any reduction for second homes.
From 1 April 2025, if you own or rent a property that is considered a second home, you will be charged a 100% premium. This means the bill will be doubled.
This includes:
- furnished properties that are unoccupied between tenants
- properties occupied periodically as second homes
The following exceptions will be considered, but you will need to provide proof:
| Class of dwelling | Definition |
|---|---|
| Class E | A property which is, or would be, someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
| Class F | Annexes forming part of, or being treated as part of, the main property |
| Class G | Properties being actively marketed for sale (12 months limit) |
| Class H | Properties being actively marketed for let (12 months limit) |
| Class I | Unoccupied properties which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
| Class J | Job-related properties |
| Class K | Occupied caravan pitches and boat moorings |
| Class L | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
| Class M | Unoccupied furnished properties that require or are undergoing major repair work or structural alteration to render it habitable, or have undergone major repair work to render it habitable, if less than 6 months have elapsed since the date on which the alteration was substantially completed, and the property has continuously remained vacant since that date (12 months limit) |
You cannot claim a single person discount for properties that are not your sole or main residence.
These exceptions have been set by the government. Find further guidance on exceptions to the second homes premium on GOV.UK.
If you want to claim an exception under Class G or Class H, you need to provide the following information:
- The exact date the property started being advertised for sale or let
- Details of where the property is being advertised for sale or let, for example web address or estate agent address
- The original asking price and the current asking price
- Confirmation that the property has an energy performance certificate (EPC)
If you need to contact us about this, please email revs@enfield.gov.uk with:
- the property address
- Council Tax reference (found on your Council Tax bill)
- dates of any changes, such as moving dates
Empty properties
If a property is unoccupied and unfurnished, you must inform us. The full charge will be payable on the property unless it is exempt due to one of the reasons listed under Council Tax Discounts.
Council Tax empty homes premium
Properties that have been unoccupied and unfurnished for more than 1 year will be charged twice the normal Council Tax rate.
Properties that have been empty for more than 5 years will be charged 3 times the normal Council Tax rate. Properties empty for more than 10 years will be charged 4 times the normal rate.