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Who pays?

You will normally pay Council Tax if you are over 18 and own or rent a property.

There is only one Council Tax bill for each home. To work out who pays for your home, from 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 owner

Joint and several liability

People who are joint owners or joint tenants are jointly liable for the one Council Tax bill for that property. The husband and wife, unmarried partners and those living together in a civil partnership also have joint responsibility for paying the bill.

Owners Liability

In these circumstances the owner of a property will be responsible for Council Tax:

  • Care homes, hospitals and hostels
  • Religious communities such as monasteries and convents
  • Properties where a minister of religion is resident such as a vicarage
  • Property provided for employment of residential staff
  • Houses in multiple occupation (HMO)
  • Accommodation occupied only by asylum seekers

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