Council Tax is charged on every domestic property.  You will have to pay Council Tax if you live in a property, you are over the age of 18, and are in the highest category on the list below.

Look down the list below from 1 to 6 until you find a category that applies to someone who lives in your property; this will be the person who must pay the Council Tax. If two or more people are in that same category, they are all jointly responsible for paying.

1. The freeholder i.e owner-occupier
2. The leaseholder
3. The tenant, including council tenants
4. A licensee such as caretakers and publicans
5. Someone else who lives in the property, including squatters and illegal tenants
6. If no one lives in the property, the owner or the tenant (if their tenancy agreement has not ended)

Sole or main residence

When looking at whether you have to pay Council Tax on a property, we consider where your main home is. Generally, a property will be considered to be your main home if you live in it for most of the time and your possessions are kept there. 

In some cases the owner will always be liable for the Council Tax. These are:

• A residential care home, nursing home or hostel
• A house in multiple occupation
• A property occupied by a religious community
• Properties used by a minister of religion
• Properties occupied by asylum seekers

Houses in multiple occupation

If your property has been classed as a house in multiple occupation, the owner is liable for Council Tax. These are typically bed-sits or properties for more than one household to live in, with rent being paid only for the part that is used by each household.