Who has to pay
Council tax is usually paid by the owner occupier or the tenant of a property. Where there are 2 or more people who are joint owners or joint tenants they are each responsible for paying.
Married couples, civil partners and people living together as a couple will be jointly liable for the bill while they both live at the property. This is the person or persons who come highest in the list below:
- You own the freehold of the property
- You hold the leasehold of the property
- You are a tenant
- You have some other right of occupation
- You are a resident
In the following circumstances the owner of the property will be the person who has to pay:
- Houses in multiple occupation - this is usually properties divided into bedsits
- Dwellings occupied by resident staff
- Residential care homes
- Religious communities
- Asylum seekers

