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:

  1. Resident freeholder.
    For example, an owner-occupier
  2. Resident leaseholder.
    For example an owner-occupier who is paying a ground rent
  3. Resident statutory or secure tenant.
    Such as a council or private tenant
  4. Resident licensee.
    This is usually the landlord of a public house who lives in the premises
  5. Other resident with no security of tenure.
    For example a person living in a property as 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.

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