Who pays Council Tax
Who pays Council Tax?
Generally, the person who is highest in this list is liable to pay the Council Tax:
- Resident freeholder.
e.g. an owner occupier
- Resident leaseholder.
e.g. an owner occupier who is paying a ground rent
- Resident statutory or secure tenant.
e.g. a council or private tenant
- Resident licensee.
e.g. the landlord of a public house who lives in the premises
- Other resident with no security of tenure.
e.g. a squatter
- Non-resident owner