Who is liable to pay Council Tax
There will only be one Council Tax bill per dwelling. To work
out who will have to pay for your home (or "dwelling"), look down
the list below. As soon as you reach a description that applies to
someone in your home, they will be responsible for the bill (and
will be the "liable person").
A - A resident freeholder (so for
owner-occupied property the owner will be liable)
B - A resident leaseholder (this includes
assured tenants under the Housing Act 1988)
C - A resident statutory or secure
D - A resident licensee
E - A resident
F - The owner (this applies where the
dwelling has no resident)
A resident is a person of 18 years or over who lives in the
dwelling as their only or main home.
These rules mean that the owner-occupier(s) or residents
(including Council tenants) will usually have to pay the tax. If
the property is empty, or it is not anyone's main home, or if the
people living there are under 18, the owner will be responsible for
the bill. A tenant will not have to pay the Council Tax if their
landlord lives in the same dwelling. Different rules apply in some
special cases, as the owner of the property will be liable - these
are described below:
- Dwellings occupied by more than one household, where the
residents pay rent separately for different parts of the dwelling
and where the households perhaps share cooking or washing
facilities. For example, some hostels, nurses' homes or groups of
- Residential care homes, nursing homes (such as hospices),
mental care homes or certain types of hostels providing a high
level of care.
- Religious communities such as monasteries or convents
- Dwellings which are not the owner's main home, but are the main
home of someone whom the owner employs in domestic service.
- Vicarages and other dwellings where a minister of religion
lives and works
- Accommodation provided for Asylum Seekers under 595 Immigration
and Asylum Act 1999.