Who needs to pay Council Tax?

Find out how we decide who has to pay the Council Tax of a property, and what to do if you disagree with our decision

Who should pay?

Normally the person who is highest on the following list is responsible for paying the Council Tax of a property:

  • the property owner, if they live in the property
  • a council or private tenant
  • a licensee who lives in the property, for example a landlord of a public house
  • other residents, such as squatters
  • the property owner, if nobody lives in the property

Partners, joint owners and joint tenants share responsibility for paying the Council Tax. All of their names will be shown on the Council Tax bill.

When the owner should pay

In some cases the owner of the property is responsible for paying the Council Tax, even if they don't live there.

This includes:

  • unoccupied periods between tenancies
  • houses in multiple occupation
  • care and nursing homes
  • properties occupied by religious communities
  • second homes

Contact us

If you have a question about or disagree with a decision we've made, send us a message.