Who pays council tax

Who is responsible for council tax and when they should pay.

Generally, the person who's highest in this list is liable to pay the council tax:

  1. Resident freeholder, for example an owner or occupier.
  2. Resident leaseholder, for example owner or occupier who's paying a ground rent.
  3. Resident statutory or secure tenant, for example a council or private tenant.
  4. Resident licensee, for example the landlord of a public house who lives on the premises.
  5. Other resident, for example a squatter.
  6. Non-resident owner.

Husbands, wives, partners and joint owners are liable to pay council tax. The bill will show all names, but we might only send one bill.

When the owner should pay

The owner is liable to pay the council tax for:

  • houses in multiple occupation, for example groups of bedsits which share washing and cooking facilities
  • carehomes, nursing homes and some hostels
  • convents
  • some second homes
  • some vicarages
  • properties occupied by asylum seekers (from April 2000)