Who should pay Council Tax

If you are an adult living in a property you own or pay rent for, you are usually responsible for paying Council Tax.

The Local Government Finance Act 1992 includes a list of people who are responsible for paying Council Tax. The person nearest the top of the list for each property is responsible for paying Council Tax:

• a person living in the property who has a freehold interest in all or part of it
• a person living in the property who has a leasehold interest in all or party of it
• a person living in the property who is a secure or statutory tenant
• a person living in the property who is a licensee
• a person living in the property who doesn’t fall into one of the first four categories
• the owner of the property

If you live in a property with other adults and you jointly own or rent it, you are all responsible for paying Council Tax.

If you live with your husband, wife or partner but you are not joint tenants, owners or freeholders, you are still jointly responsibility for paying Council Tax.

We will issue one bill per property, which will be addressed to one or more of the people responsible for paying Council Tax.

Your tenants are usually responsible for paying Council Tax. However, there are some circumstances that mean you will be responsible, such as:

• the tenants are all under the age of 18
• the property is classed as a house in multiple occupation

If you are a lodger in someone else’s home, you are not responsible for paying Council Tax.

If you have more than one home, you will be responsible for paying Council Tax at each property.