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

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