Who Pays Council Tax

If you are over 18 and live in a property as your main home, you will have to pay council tax for that property.

We work out who has to pay by seeing who comes first in the following list:

  1. A freeholder(s) who lives in the property

  2. A leaseholder(s) who lives in the property

  3. A tenant who lives in the property

  4. Someone with a licence to live in the property

  5. Any other person (including squatters who live in the property)

  6. The non-resident Owner

If nobody lives in the property, the owner must pay council tax.This means that usually the person who owns and lives in the property or, if the owner doesn't live in the property, the tenant, must pay council tax. When a freeholder/leaseholder lives in a property with a lodger it is the freeholder/leaseholder that has to pay the council tax as they are higher in the list shown above.

What if I have more than one property?

For Council Tax a person can only have one main residence with any other property being classed as either empty or a second home please see our discounts and exemption page Discounts and Exemptions

Joint liability

If more than one person owns or leases a property, they will be equally responsible for paying council tax. If you are the partner, whether married or not, of the person who has to pay council tax, you are also jointly responsible for payment.

What if I think I don't have to pay council tax?

If you don't think you have to pay council tax, you should contact the Customer Services Section first. If you are not happy with our response, you can appeal to the Valuation Tribunal. (Opens in a New Window)

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