Council Tax and business rates recovery procedure policy

Demand notice

Annual bills are issued mid-March prior to the financial period 1 April to 31 March.

When a customer tells us that they have occupied a property we will send a bill and give the statutory number of instalments.

When a customer tells us that they have vacated we will issue a closing account and process any refund as appropriate.

Where there is a change in circumstance or an amendment to the amount due or the instalment amounts we will issue an adjustment notice.

When a bill is sent out later than 30 April, for example when someone moves in part way through the financial year, the payment period will be shorter and there will be fewer instalments.