Who has to pay

Council tax is usually paid by the owner occupier or the tenant of a property. Where there are two 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 following list:

  • 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