Who has to pay Council Tax?
Normally the person who lives in a property will have to pay the Council Tax. Where more than one person lives in a shared property, the person who is highest in this list is responsible for paying Council Tax (if there are two or more people at the same level, they may be jointly liable):
- A freehold owner who occupies the property as a main residence
- A leasehold owner who occupies the property as a main residence
- A tenant who occupies the property as a main residence
- A licensee who occupies the property as a main residence
- Anyone else who lives in the property as a main residence, with or without permission from the owner.
In some circumstances, the owner, and not necessarily the resident, is liable for payment of Council Tax:
- Properties that are "no-one's" main home
- Homes where the tenants have separate tenancy agreements for part of the property or where it has been adapted for partial occupation (Houses in Multiple Occupation), for example, bedsits
- Care homes, nursing homes and night shelters
- Religious communities (monasteries or convents)
- Properties which are not the owner's main home but are occupied by domestic staff
- Homes where a minister of religion lives and works
- Properties occupied by asylum seekers who are receiving support directly from the home office.
For further information please contact the Council Tax office on Tel: 01329 824651, or e-mail email@example.com.