County Durham Council Tax Bill Explained

What Your Council Tax Bill Actually Shows

Durham County Council sends annual demand notices every March or April, and revised notices whenever your liability changes during the year. The document looks dense, but it breaks down into a handful of components that are worth understanding — especially if you are checking whether a discount or Council Tax Reduction has been applied correctly.

The Charge Breakdown

Your bill starts with the gross council tax charge for your property band. This is calculated from the Band D rate set by each precepting authority — Durham County Council, the Police and Crime Commissioner for Durham, the County Durham and Darlington Fire and Rescue Authority, and your local parish or town council. Each body sets its own portion, and the bill shows them separately.

The gross charge is then adjusted for your property's band. Band D is the baseline. Band A pays roughly two-thirds of the Band D amount; Band H pays twice. Durham has a higher concentration of Band A properties than the national average, reflecting the area's housing stock.

Where Discounts Appear

Below the gross charge, you will see any discounts applied:

Single person discount (25%) — If you are the only adult in the property. This appears as a fixed percentage reduction on the gross charge.

Council Tax Reduction — Shown as a credit, either a fixed percentage (90%, 75%, 50%, or 25% under the 2026/27 working-age scheme, or 100% for qualifying terminal-illness cases supported by an SR1) applied to the net bill after other discounts.

Disabled band reduction — If your property has been reduced by one band (e.g., Band B charged at Band A rates), the bill shows the lower band charge directly.

Other exemptions or discounts — Student exemptions, severe mental impairment exemptions, and annexe discounts appear as either a 100% credit or a percentage reduction, depending on the type.

If Council Tax Reduction has been awarded, the bill shows the award amount as a credit. The "amount payable" at the bottom is what remains after all discounts and credits.

The Payment Schedule

The default payment schedule is 10 monthly instalments from April to January. You have the right to request a 12-month payment plan (April to March), which spreads the same total over two extra months and reduces each monthly payment. Contact the council on 03000 26 0000 to switch.

If you receive CTR, the payment schedule is based on the reduced amount. A revised demand notice after a CTR award shows the recalculated instalments.

Revised Demand Notices

Under Durham's income-banded CTR scheme, you will only receive a revised bill when your income moves into a different band, a non-dependant moves in or out, or your underlying council tax liability changes (e.g., you lose or gain the single person discount). Minor income changes that keep you within the same band do not trigger a new bill — this was the whole point of moving to the banded system, to eliminate the constant re-billing that plagued the old means-tested scheme.

If you do receive a revised notice, check three things:

1. The discount percentage — Does it match the band you expect based on your assessed income?
2. Non-dependant deductions — If applicable, is the £10 per week deduction showing, and should you actually be exempt (PIP, DLA, blind registration)?
3. Other discounts — Is the single person discount still applied? If someone moved in, it may have been removed.

What If the Bill Looks Wrong

If you think your bill is incorrect — the wrong CTR percentage, a missing single person discount, or a non-dependant deduction that should be waived — contact the council's revenue service on 03000 26 0000 and ask for a detailed written breakdown of the calculation. If you still disagree with a CTR decision, submit a written challenge under the council's review procedure.

If the council rejects your written challenge, appeal to the Valuation Tribunal for England within two months of its written response. If the council does not respond within two months, you can appeal within four months of your original written challenge. The appeal is free.

For a full explanation of how Durham calculates your CTR discount, the income band thresholds, and how to challenge a decision, the County Durham Council Tax Reduction guide covers the complete process.

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