Who is liable to pay Council Tax?

We must identify for each domestic property within our area a person who is liable to pay the Council Tax.  Normally the person who lives in a property will have to pay the Council Tax. This person must be over 18 years of age.

Note: Husbands and wives, partners and joint owners are normally jointly liable to pay Council Tax. The bill will show all the names, although only one bill will be sent.

Generally, the person who is highest in the following list is liable to pay the Council Tax:

• Resident freeholder e.g. an owner occupier
• Resident leaseholder e.g. an owner occupier who is paying a ground rent
• Resident statutory or secure tenant e.g. a council or private tenant
• A person living in the property under licence, such as Caretakers and Publicans
• Any resident not described above, including illegal tenants and squatters
• Non-resident owner of the property     

The owner is liable to pay the Council Tax in the following special cases:

• Homes where the tenants have separate tenancy agreements for part of the property or where it has been adapted for partial occupation (Houses in Multiple Occupation), for example, bedsits or a single house where the tenants pay rent as individuals
• A residential care home, nursing home or hostel
• Religious communities (monasteries or convents)
• Some 2nd homes
• Properties used by a minister of religion
• Properties occupied by asylum seekers who are receiving support directly from the home office.

If you want further details, please contact us. See the contact link on the right of this page.

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Further information

What is a House in Multiple Occupation (HMO)?
Council Tax exemptions
Qualifying for Council Tax discount
Council Tax information for Landlords
Council Tax appeals