Who has to pay Council Tax

We decide who has to pay Council Tax for each property in the borough. You will normally pay Council Tax if you are over 18 and own or rent your home. We issue the bill in the name of the liable person.

We use the list below to find out who is liable to pay. The liable person is the highest on the list:

  1. resident freeholder (owner-occupier)
  2. resident leaseholder
  3. resident statutory tenant (such as a council or housing association tenant)
  4. resident with a licence to occupy
  5. any resident
  6. the owner, if the property is no one's main residence (for example, second homes)

Joint liability

If two or more people are at the same level on the list, they share equal responsibility. This means they're both responsible for paying the bill. If a spouse lives in the property they are also jointly liable.

Students or those with a  severe mental impairment may not have to pay Council Tax.

If you're a tenant in a shared property

If you share a property with others, who pays Council Tax depends on your tenancy agreement:

  • Joint tenancy agreement: Those named on a joint tenancy agreement who live in the property are responsible for paying Council Tax. They share the responsibility.
  • Individual tenancy agreement: If tenants have separate agreements with the landlord (for example, a House in Multiple Occupation), then the landlord is responsible for Council Tax.

Owner’s liability

In certain cases, the owner is always responsible for Council Tax. This includes:

  • residential care homes
  • religious community properties
  • houses in multiple occupation (separate tenants paying rent for parts of the property)
  • properties with resident staff
  • properties for ministers of religion
  • accommodation for asylum seekers

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Page Last Updated: Wednesday, 27 March 2024 at 11:30 AM