Who Has to Pay?

Council Tax is charged for most homes. There are rules which we have to use to decide who is responsible for paying the Council Tax for each property. These rules identify five categories of residents in a property.

A resident is a person aged 18 or over who lives in the property as their main or only home. The person responsible for paying the Council Tax is the person who comes first in the list of categories. The categories are:

1) Residents who live in all or any part of the property freehold

2) Residents who live in all or any part of the property under a lease. The main leaseholder will be responsible for paying the Council Tax if there is more than one resident. A leasehold includes an assured tenancy.

3) Residents who are secure tenants of all or any part of the property

4) Residents who have a contract to live in all or any part of the property

5) Other residents

However, in some special cases, the owner will be responsible for the Council Tax, for example, if there are no residents.

Can more than one person can be responsible for the Council Tax?

Sometimes, more than one person will be responsible for paying the Council Tax for a property. In this case, all the people with the same interest in the property will be jointly and severally responsible for the Council Tax.

What about couples?

Married and unmarried couples who live together as husband and wife are always jointly and severally responsible for the Council Tax.

Main or only home?

For Council Tax purposes, you are a resident if the property is your main or only home. Even if you spend time away from the property (for example working or on holiday) your main or only home is the property which you intend to return to.