What is Council Tax?

Council Tax is payable on every domestic property and contributes to the cost of services provided by your Parish Council, the District Council and West Sussex County Council. 

Your Council Tax is used to fund a variety of local services, including:

  • Education
  • Fire and Police Services
  • Roads
  • Libraries
  • Rubbish Collections
  • Planning
  • Adult Social Care

Council Tax is worked out based on a property's banding. Please see Bands and Charges for further information.

Full financial information is provided in the following leaflets below:

Mid Sussex District Council Tax Leaflet 2024-2025

West Sussex County Council financial information and services

Sussex Police & Crime Commissioner - Council Tax Financial Information 2024-2025

Your Council Tax Bill explained

Who is liable to pay Council Tax?

Liability to pay Council Tax normally falls to one or more adults who are solely or mainly resident in a property and not disregarded. Where there is more than one person resident, using the list below and working from the top down, stop when you reach a category that applies to someone in your home, they are the liable person.

  • resident freeholder (for owner-occupied property the owner will be liable)
  • resident leaseholder
  • resident statutory/secure tenant
  • resident licensee
  • resident.


  • Joint liability

Husbands and wives, unmarried couples or civil partners living together are both responsible for paying the bill. People who are joint owners or joint tenants are jointly liable.


  • Owner liability

Where there is no resident in the property then the owner is liable.

The owner is liable, instead of the residents, for certain prescribed classes of dwellings as follows:

  • residential care homes, nursing homes and some hostels (Class A) 
  • properties lived in by religious communities (such as monasteries and convents) (Class B)
  • properties occupied by more than one household where the residents share certain facilities such as a kitchen or bathroom (Class C)
  • properties which are not the owner’s main home, but which are the main home of someone whom the owner employs in domestic service (Class D) 
  • properties lived in by ministers of religion (Class E)
  • properties provided to an asylum seeker under Section 95 of Immigration & Asylum Act 1999 (Class F)

Paying Council Tax

Council Tax is usually payable over 10 months from April to January each financial year. However, you can request to pay your bill over 12 months instead. Please click on the relevant button below to submit your request:

Request for 12 Monthly instalments - Council Tax

Request for 12 Monthly instalments - Business Rates

Or you can request this by contacting us at: revenue@midsussex.gov.uk.

Should you wish to change the way you pay your bill please visit our how to pay section or by contacting us:

If you opt not to pay by the 10 monthly instalment scheme, and do not pay in line with your agreed alternative payment plan, any unpaid amounts will be subject to recovery action in accordance with the statutory scheme.

Last updated: 16 July 2024