Council Tax Responsibility
There is one Council Tax bill for each home. Usually it's the owner-occupier, or the tenant living in the property, who has to pay the bill. Spouses and partners who live together are both equally responsible for paying the bill.
Technically, the person who has to pay the Council Tax is called the 'liable person'. The person at the top or nearest to the top of the following list known as the “Hierarchy of Liability” is the liable person:
- lives in the property and owns it
- lives in the property and has a lease - this includes 'assured tenants' under the Housing Act 1988
- lives in the property and is a 'statutory' or 'secure' tenant
- lives in the property and isn't a tenant but has a contractual license to live there
- lives in the property - for example a squatter
- has a lease of six months or more on the property, but doesn't live there
- owns the property but doesn't live there
Where the owner/landlord is always responsible for payment
The owner of a property (rather than the residents of the property) is responsible for paying Council tax in the following occupied properties:
- resident care homes and nursing homes
- certain hostels providing care and support
- houses of religious communities
- houses in multiple occupation (see below)
- second homes with domestic servants
- residences of ministers of religion
- school boarding accommodation (Scotland)
- accommodation occupied by asylum seekers under Section 95 of the Immigration and Asylum Act 1999
- Where a property is occupied wholly by residents under the age of 18.
The owner of the property must apply for any exemption or discounts that the residents may be eligible for.
Houses of multiple occupation (HIMO)
If you live in a shared property then the owner may be responsible for the Council Tax. A property is classed a house in multiple occupation if:
- It was originally constructed or subsequently adapted, for occupation by more than one house hold (e.g. locks on internal doors restricting access to all occupiers)
or each tenant who lives in it is either:
- A resident or licensee able to occupy only part of the dwelling; or
- A licensee liable to pay rent or a licence fee on only part of the dwelling
Where there are no residents in the dwelling the (non-resident) owner is responsible for paying the Council tax bill.
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