Who pays Council Tax?

Generally, the persons highest in the following list is liable to pay Council Tax:

1. Resident freeholder e.g. Owner occupier
2. Resident leaseholder e.g. Owner occupier who is paying ground rent
3. Resident statutory or secure tenant e.g. Trust or private tenant
4. Resident licensee e.g. the landlord of a public house who lives on the premises
5. Other resident e.g. squatter
6. Non-resident owner

Joint and Several Liability

There are many occasions when two or more persons will be jointly liable to pay Council Tax, these persons can have joint ownership or tenancy or are married and unmarried couples.

If one of these persons is a student or is severly mentally impaired then they would not be made liable for Council Tax.
More information about discounts for these persons can be found here.

There are occasions where the owner will become liable for Council Tax, these are as follows:

• Resident care homes, Nursing homes and bail or probation hostels
• Dwellings occupied by religious communities e.g. convents
• Houses in multiple occupation e.g. bedsits that share cooking/washing facilities
• Dwellings occupied by resident staff
• Dwellings occupied by ministers or religion e.g. vicarages
• Dwellings occupied by Asylum Seekers

Some properties may be exempt from paying Council Tax even if there is someone living there, for more information click exemptions.