Council tax when you move house mid-year (2026)

The daily-rate principle

Section 2 of the Local Government Finance Act 1992 establishes that council tax is charged on each chargeable dwelling for each day of liability. The annual bill is divided by 365 (or 366 in a leap year) to give a daily rate, and you pay the daily rate for every day you are the resident person.

For the national Band D average of £2,392 a year, the daily rate is approximately £6.55. If you live at a property from 1 April to 30 September (183 days), your council tax for that period is approximately £1,199. If you then move to another property and live there from 1 October to 31 March (182 days), your council tax for that period is the daily rate of the new property multiplied by 182. The total for the year is the sum of the two, not the new property's annual figure.

Step-by-step: how to handle a move

Before the move

1. Confirm your move date in writing. For owner-occupiers this is the completion date from your solicitor; for renters it is the tenancy start date and the surrender date for the old tenancy.
2. Notify your current council in advance via their online portal. Most councils have a simple "tell us you are moving" form that captures the new address, the move date, and a forwarding address.
3. Notify your new council in advance via their online portal. Most councils prefer 7 days' advance notice; some accept post-move notification.
4. Keep the direct debit at the old address running until the move is processed. Cancelling early creates refund complications.

On the move date

1. Take meter readings at both properties (for utility transfer evidence).
2. Keep a copy of the tenancy surrender letter or completion statement for both properties.
3. If renting, photograph the property condition for the deposit return.

After the move

1. Wait for the final bill or refund notice from the old council. This should arrive within 4 to 6 weeks.
2. Wait for the new bill from the new council. This should arrive within 2 to 4 weeks.
3. Once both are confirmed, set up a direct debit for the new bill.
4. Cancel the direct debit at the old address only after the final bill has been processed.

The maths: examples

Example 1: moving within the same council

Sarah lives at 1 Acacia Avenue (Band C, council tax £2,127) and moves to 5 Birch Lane (Band D, council tax £2,392) on 1 July. Both properties are in the same council. Her council tax for the year is:

• 1 Acacia Avenue: April-June (91 days) at £5.83 per day = £530
• 5 Birch Lane: July-March (275 days) at £6.55 per day = £1,801
• Total for the year: £2,331

Her direct debit at the old address has been collecting £213 per month over 10 months. By June she has paid £639 (April + May + June instalments). The council reconciles: she has paid £639, she owes £530 for the period at 1 Acacia Avenue, so she has £109 in credit. The credit is applied to the bill at 5 Birch Lane.

Example 2: moving between councils

Aisha lives in Manchester (Band C, council tax £2,000) and moves to Birmingham (Band C, council tax £2,200) on 1 October. The Manchester direct debit was £200 per month over 10 months from April to January.

• Manchester: 1 April to 30 September (183 days) at £5.48 per day = £1,003
• Birmingham: 1 October to 31 March (182 days) at £6.03 per day = £1,097

By 30 September Aisha has paid 6 monthly instalments of £200 in Manchester = £1,200. She owes £1,003. Manchester refunds her £197. Birmingham issues a bill for £1,097 over the remaining months of the financial year. Aisha sets up a new direct debit in Birmingham.

The dual-property gap problem

A common scenario is that the new tenancy starts a few days before the old one ends, or there is a few-day gap between the two properties. Three sub-scenarios:

Overlap (paying for two homes on the same days)

If your new tenancy starts on 25 September and your old tenancy ends on 30 September, you are the resident person at both properties for 5 days (25 to 29 September inclusive). You pay council tax at both for those 5 days. There is no statutory relief for the overlap; it is just the cost of overlap.

Total cost: 5 days at the daily rate of each property. On Band D averages that is approximately £33 per property = £66 for the overlap. To avoid the overlap, time the move to end and start tenancies on consecutive days, with a one-day cleaning gap if needed.

Gap (empty period between two homes)

If your old tenancy ends on 25 September and your new tenancy starts on 1 October, neither property has you as a resident for the gap. The old property has its previous owner (the landlord or the next tenant) as liable; the new property has its owner liable until you move in. You are not double-billed.

Where you own the property you are leaving

If you own the property you are leaving and it goes on the market, you remain liable for council tax until completion of the sale (or until you grant a tenancy to a new tenant). The empty period after you move out but before sale is subject to whatever empty-property discount or premium your council applies. Many councils have phased out the empty-property discount, so you may be paying full council tax for an empty property awaiting sale. See council tax for landlords with empty property for the rules.

Refunds: timing and method

Most councils refund overpaid council tax within 4 to 6 weeks of being notified of the move-out date. The refund is normally credited to the bank account that paid the direct debit, although some councils still issue cheques.

If your refund is delayed beyond 6 weeks, contact the council's council tax team. If still delayed, escalate to the council's formal complaints procedure. If still unresolved after the complaints procedure, you can refer the matter to the Local Government and Social Care Ombudsman, who has jurisdiction over administrative delays at councils.

If you moved out a long time ago but the bill kept arriving

Occasionally a council's records do not update when you move and bills continue to arrive at the old address (often forwarded by the new occupier). Notify the council immediately with documentation of your move date and forwarding address. The council will:

1. Backdate the move on its records
2. Cancel any bills or arrears for the period after you moved out
3. Refund any over-payments made during the period (subject to the standard 6-year limitation)
4. Pass on the unpaid council tax for that period to the actual occupier (who is the correct liable person)

Bring documentation: completion statement, new tenancy agreement, utility transfer confirmations, electoral roll registration at the new address. The council needs evidence of the move date and your subsequent address to backdate the records cleanly.

Related pages

For the basic payment options see how to pay council tax. For tenant liability rules see do renters pay council tax. For landlord empty-property rules see council tax for landlords with empty property. For per-band cost see Band D cost 2026/27.