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Council Tax

Council Tax is paid to the Council by the main resident (or in some cases by the owner) of every dwelling.

Each dwelling is allocated to one of eight valuation bands, A-H by the Valuation Officer, and every year the council sets the tax for dwellings in band D. The tax for the other bands is calculated as a fraction of this figure.

You can view and manage your council tax account on line. To do so please register for an online account:

Register/log in to your Council Tax account

Please note our discretionary empty property discounts will end on 31 March 2023

Full details; see Council Tax discounts and premiums from 1 April 2023

Your Council Tax Bill

Each year the Council sends out a bill, known as a 'demand note' to everyone who is liable for Council Tax. This will include details of:

If you own more than one property, you may receive a demand note for each of them. We are obliged to publish details about

  • your Parish budget
  • the Council's budget
  • the County budget
  • the Police Authority budget
  • the Fire and Rescue Authority budget
  • an explanation of how the Council Tax charges have been calculated.

If you wish to see a statement of your account on-line please register for an online account.

Register/log in to your Council Tax account

Sending Council Tax your Documents

You are able to send queries to the Council Tax team and upload documents:

Council Tax - send your document

Council Tax Information 2022/23

Icon for pdf Full Council Tax charges 2022-23 [37.24KB]
Icon for pdf Council Tax Breakdown 2022-23 [193.64KB]
Icon for csv Large parishes 2022-23 [3.45KB]
Icon for pdf Mendip Explanatory Notes 2022-23 [867.69KB]

If you are having any difficulty paying your council tax please telephone 0300 303 8588.

Reminders and Final Notices

If your account falls into arrears, a reminder notice will be sent. This will allow you seven days to make up any shortfall.  If we have not received payment after fourteen days then the total unpaid balance for the year will become due.  If you are not entitled to monthly instalments, or the final instalment date has passed, we will issue a final notice - but at this stage you can still pay the outstanding amount.  If, after this, we still fail to receive payment we may take the matter to court. If the court rules in our favour we will then take action to recover the debt.Icon for pdf Recovery Procedure up to Liability Order [108.52KB] ,Icon for pdf Recovery Procedure after Liability Order [179.66KB]


If your circumstances change during the year (e.g. if you move or suffer a disabling injury), you may pay more than you should have done. In cases like this it is important to tell us what has happened. Please register for an on-line account here. and complete the appropriate form. We will then review your payments, make any necessary alterations, and refund any money that has been overpaid.

Council Tax Liability

Council tax can only be charged on what is known as a 'chargeable dwelling'

This is a property, or part of a property, that is:

  • used only as a private dwelling (or dwellings), and
  • not shown in, or exempt from being shown in, a non-domestic valuation list

Normally the owner is liable for Council Tax on:

  1. Residential Care Homes, Nursing Homes, Mental Nursing Homes and Hostels
  2. Dwellings inhabited by religious communities
  3. Houses in multiple occupation
  4. Dwellings occupied by resident staff
  5. Dwellings inhabited by ministers of religion

Otherwise liability will fall on the person who comes first on the following list:

  • a resident of the dwelling with a freehold interest in all or part of the dwelling
  • a resident with the largest leasehold interest in all or part of the dwelling
  • a resident who is a statutory or secure tenant in all or part of the dwelling
  • a resident with a contractual license to occupy all or part of the dwelling
  • a resident
  • the owner

If this covers more than one person, then they will be jointly and severally liable for paying Council Tax. To help identify the liable person the Council has a number of rights and powers to obtain the necessary information.

There is a recently updated  guidance booklet for those appealing against a council tax liability decision. 

Guidance booklets

Valuation Tribunal

Council Tax and Benefit Account

Your online account will enable you to, view your council tax details, report a change of address, sign up for a direct debit, search for a council tax band, view business rates and other benefits online.

Paying your Council Tax

There are several ways to pay your Council Tax bill.

Help Paying your Council Tax

The Council has a statutory duty to collect council tax to pay for local services provided by a number of Authorities, including Somerset County Council. However, the Council understands that some residents may have difficulty in paying their council tax.

Council Tax: Change of Address

If you are moving into, within or out of Mendip you will need to complete a form.

Failure to pay your Council Tax

You must pay the amount shown on your council tax bill even if you dispute the amount due or you have a claim outstanding for council tax support, another discount or an exemption.

Go paperless with your council tax bill

Residents are being reminded of our new on-line facilities allowing all households to view their bills and council tax account details on-line.

Council Tax - Frequently Asked Questions

Questions and answers to some of the most popular questions we get asked about Council Tax.

Valuation Bands

The estimated market value of the dwelling as at 1st April 1991, determines what the banding value is.

'Freeman on the Land' and challenges to the legality of council tax

The Freeman on the Land movement and similar groups commonly believe that people are only bound by the contracts and laws they have consented to. However, contract law and alleged rights under common law are not the same as legislation relating to the administration and collection of council tax.

Council Tax Support fraud

There are several ways you can tell us about suspected fraud. Although you do not have to provide your name or contact details it would be useful if we need to contact you to clarify any information.

New Resident Council Tax and Benefits Information

If you have just moved into, or within, Mendip and you are an owner or tenant of your new property it is likely you will have to pay Council Tax or need information about benefits.

Scam Alerts

Scams are schemes to con you out of your money.

Council Tax discounts and premiums from 1 April 2023

From the 1st April 2023 Mendip District Council, Sedgemoor District Council, Somerset West and Taunton Council, South Somerset District Council and Somerset County Council are being amalgamated into a single new Unitary Authority.