Who should pay Council Tax

If you’re 18 and over and own or rent your property, you will usually need to pay Council Tax for it.

If you live alone, it will be your responsibility to pay the Council Tax.  If two or more people live in the property, the person highest on the following list will be responsible for paying the Council Tax:

  • resident freeholder (an owner-occupier)
  • resident leaseholder (an owner-occupier who is paying a ground rent)
  • resident statutory or secure tenant (a council or private tenant)
  • resident licensee (the landlord of a public house who lives in the premises)
  • other resident with no security of tenure (a squatter)
  • non-resident owner

When the owner is liable to pay Council Tax

The owner rather than the resident is liable to pay Council Tax on a property when:

  • it isn’t someone’s main home
  • the tenants have separate tenancy agreements for part of the property
  • the home is used for partial occupation (for example, as bedsits)
  • it is a care home, nursing home or night shelter
  • it is religious (monasteries or convents)
  • it is a second home (only for some)
  • a minister of religion lives and works there
  • the property is occupied by asylum seekers who are receiving support directly from the Home Office

If your landlord says they will pay 

Some landlords may offer to pay Council Tax on your behalf or include it as part of your rent even when they are not legally liable (as above). This does not change who is legally responsible to pay: 

  • if you live in the property as your main home, you are still liable for the Council Tax
  • the account may still be in your name, even if your landlord is making payments

If your landlord has agreed to pay but does not make the payments:

  • you will still be responsible for the unpaid Council Tax
  • we will contact you as the liable person
  • recovery action may be taken, which could include court proceedings and additional costs

Leeds City Council v Broadley, 2016, confirms that tenants with a fixed-term or contractual periodic tenancy remain responsible for Council Tax until:

  • their tenancy ends, or
  • a new occupier moves in

This applies even if a landlord has agreed to pay the Council Tax on their behalf.

Always make sure you understand who is paying the Council Tax before signing a tenancy agreement.

If your landlord is paying, check regularly that payments are being made, you can do this by registering for a My BD account. 

Contact us straight away if you think payments are not up to date.

“Freeman on the Land” Movement and Council Tax Legislation 

We’ve recently seen an increase in enquiries from residents claiming to be exempt from paying Council Tax because they are part of the “Freeman on the Land” movement. This movement promotes pseudo-legal arguments that mimic legal reasoning but have no basis in law. 

The core belief of the movement, that individuals are only bound by laws or contracts they have consented to is legally incorrect. Contract law, alleged rights under common law or Magna Carta claims do not override statutory obligations relating to Council Tax.

Unfortunately, there are numerous scam websites spreading this misinformation, encouraging people to pay monthly subscriptions to access letter templates and advice on how to avoid paying Council Tax. These claims are false and misleading.

Council Tax is a legally enforceable tax, not a voluntary contribution or charge for services. You cannot opt out of paying Council Tax as failure to do so will result in recovery action being taken against you. 

Please note that we will not respond to lengthy “Freeman on the Land” enquiries or claims that have no legal basis as this is a waste of public resources.

If you have any queries or concerns regarding your Council Tax, please do not rely on unverified internet sources or forums that may be incorrect or misleading. 

For accurate and reliable information:

Council Tax Legislation 

Liability for Council Tax is established under the Local Government Finance Act 1992 and its associated regulations. This legislation is enacted by a democratically elected UK Parliament and given Royal Assent, it provides local authorities with the legal right to levy Council Tax to fund essential services and specifies who is responsible to pay.

Key legislation governing Council Tax includes:

More information

Further information on how Council Tax works can be found on the GOV.UK website.