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Who pays Council Tax?

Council Tax is charged on every domestic property. This can be a house, bungalow, flat, lodge, caravan or houseboat.

Sole or main residence
Sole or main residence is where someone lives most of the time. To decide who pays Council Tax, we consider where their main home is. Generally, if you live there most of the time, your possessions are there and you are not registered for Council Tax elsewhere; a property will be considered as your main home.

You will be responsible for the Council Tax if:

  • You are over the age of 18
  • You are living in a self contained property as your sole or main residence
  • You are the person highest on the list below.

Find a category that applies - this is who must pay Council Tax. If two or more people are in the same category, they are jointly responsible.

    1.     Freeholder (owner-occupier)
    2.     Leaseholder
    3.     Tenant
    4.     Licensee such as caretakers/publicans
    5.     Someone else living in the property, including squatters/illegal tenants
    6.     If no one lives there, the owner or tenant (if tenancy has not ended)

The owner is responsible for the Council Tax on these properties:

  • Residential care home, nursing home or hostel
  • Property occupied by a religious community
  • Properties used by a minister of religion
  • Properties occupied by asylum seekers
  • Properties occupied by resident staff
  • House in multiple occupation (bed-sits or properties where more than one household lives and they pay rent only for the part they live in)