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:
In the following circumstances the owner of the property will be the person who has to pay:
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