Who pays Council Tax
Who pays Council Tax?
Who pays the Council Tax on a property
Usually, the person who is highest on this list is liable to pay the Council Tax for a property:
- Resident freeholder.
For example, an owner-occupier
- Resident leaseholder.
For example an owner-occupier who is paying a ground rent
- Resident statutory or secure tenant.
Such as a council or private tenant
- Resident licensee.
This is usually the landlord of a public house who lives in the premises
- Other resident with no security of tenure.
For example a person living in a property as a squatter
- Non-resident owner.