Who pays Council Tax?

Generally, the person who is highest on this list is liable to pay the Council Tax:

  1. Resident freeholder.
    e.g. an owner occupier
  2. Resident leaseholder.
    e.g. an owner occupier who is paying a ground rent
  3. Resident statutory or secure tenant.
    e.g. a council or private tenant
  4. Resident licensee.
    e.g. the landlord of a public house who lives in the premises
  5. Other resident with no security of tenure.
    e.g. a squatter
  6. Non-resident owner.
Married couples, partners and joint owners and tenants are liable to pay Council Tax. One bill will be sent with all names.

Ref:229