Council Tax Information

Who has to pay Council Tax

Occupied property

How can I tell who has to pay?

There is only one Council Tax bill for each home. To work out who pays for your home, look at the list below. When you reach the first description that applies to someone in your home, they are responsible for the bill. They are known as the 'liable person'.

  • A resident freeholder (for owner-occupied property, this will be the owner)
  • A resident leaseholder
  • A resident with a statutory or secure tenancy
  • A resident licensee
  • A resident
  • The non-resident owner

A 'resident' is a person of 18 years or over who lives in the home as their only or main home.

What if there is more than one liable person?

People who are joint owners or joint tenants are jointly liable for the one Council Tax charge for that property. The husband or wife of the Council Tax payer is also jointly responsible for paying the bill. This also applies to an unmarried couple living together as husband and wife and to couples living together in a civil partnership. Special rules apply where one of the liable people is severely mentally impaired, a student, a student nurse, an apprentice or a youth training trainee.

Are the residents always liable?

In some special cases the owner, not the residents, has to pay the Council Tax. These cases are:

  • Properties occupied by more than one household, where the households share facilities, such as cooking or washing
  • Residential care homes, nursing homes (such as hospices), mental nursing homes or certain types of hostels providing a high level of care
  • Religious communities such as a monasteries or convents
  • Properties which are not the owner's main home, but which are the main home of a person or people who the owner employs in domestic service
  • Vicarage and other houses where a minister of religion lives and works
  • Properties occupied by asylum seekers

If you live in one of these homes where the owner is liable, you do not have to pay the Council Tax. If your landlord is the liable person, they may ask you to pay something towards the bill. This depends on the terms of your agreement with them.

Unoccupied property

Unoccupied properties are normally charged 50% of the full charge and the owner is usually the person liable to pay the charge. Exemptions do apply in some circumstances.

ID: 140, revised 14/09/2017

Tell us about a change

Tell us about a change of address.  Please tell us if you are moving in to a property in Pembrokeshre from another County or you are leaving Pembrokeshire and moving out of a property.  We also need to know if you are moving within the County.

Cancel a single person discount if you no longer qualify.

ID: 141, revised 14/09/2017


Council tax is collected on all domestic properties of which there are approximately 61,000 in Pembrokeshire. Money raised by the tax is used to partly fund services.

Council Tax Explanatory notes

ID: 132, revised 01/03/2019

How is Council Tax worked out?

Council Tax Valuation Bands
Your home has been allocated one of nine bands according to its market value at 1st April 2003. The price of your home today is not a good guide as to what your band should be. The Valuation Office Agency is responsible for setting the bands for Council Tax properties. Your council tax demand states which band applies to your home.


Band Range of Values Band Range of Values 
A Upto £44,000 F  £162,001 to £223,000
B  £44,001 to £65,000 G  £223,001 to £324,000
C  £65,001 to £91,000 H  £324,001 to £424,000
D  £91,001 to £123,000 I  £424,001 and above
E  £123,001 to £162,000    


ID: 133, revised 01/08/2017

What is the Council Tax band of my property?

To find out the amount due for your property this financial year you can check by using My Account or use the Services in your area function (simply type in your postcode and then click on the property you are searching for). This information can also be found on the Valuation Office Agency (opens new window) website.

ID: 134, revised 01/08/2017

How much will I pay?

This depends on the band of your property and the number of occupants. If you think you may be entitled to an exemption and/or a discount see the section on discounts or exemptions for information. If you are already registered for council tax you can set up My Account which enables you to view your account online.

ID: 135, revised 01/08/2017

Calculation of Council Tax 2019/20

The Council has calculated its tax base for 2019-20 at 54,041.68 and set the council tax at £1,092.09 (band ‘D’ equivalent). 

The tax levied for each property band throughout the County in respect of the County Council’s expenditure including levies, and the Police & Crime Commissioner Dyfed Powys precept of £13,933,240 is shown below:


Property band A B C D E F G H I
Pembrokeshire County Council (£) 728.06 849.40 970.75 1,092.09 1,334.78 1,557.46 1,820.15 2,184.18 2,548.21
Police & Crime Commissioner Dyfed Powys (£) 165.71 193.32 220.94 248.56 303.80 359.03 414.27 497.12 579.97
Property band ratios 6/9 7/9 8/9 9/9 11/9 13/9 15/9 18/9 21/9



ID: 136, revised 05/03/2019

Local Precepts

In addition to the above, council tax is collected in respect of the precepts paid to town and community councils. The band `D' tax for each community precept can be viewed by clicking the calculation link below. By applying the above property band ratios to the band D tax shown, the tax for each property band in respect of each local precept can be calculated.

Download calculation of Council Tax 2019/20 

ID: 137, revised 15/03/2019