Who pays Council Tax?
Who should pay Council Tax?
Generally, the person who is highest in the following list is liable to pay the Council Tax:
- Resident freeholder e.g. an owner occupier
- Resident leaseholder e.g. an owner occupier who is paying a ground rent
- Resident statutory or secure tenant e.g. a council or private tenant
- Resident licensee e.g. the landlord of a public house who lives on the premises
- Other resident e.g. a squatter
- Non-resident owner
Note: Husbands and wives, partners and joint owners are liable to pay Council Tax. The bill will show all the names, although only one bill may be sent.
The owner is liable to pay the Council Tax in the following special cases:
- House in multiple occupation e.g. groups of bedsits which share washing and cooking facilities
- Care and nursing homes together with some hostels
- Convents
- Some 2nd homes
- Some vicarages
- Properties occupied by asylum seekers (from April 2000)
If you want further details, please contact us on telephone: 0151 233 3008 or email: revenue.service@liverpool.gov.uk
Exemptions
Some properties are exempt, or exempt for up to six months, depending on the reason they are empty or the special circumstances of the people who live or work in them. If you think your property may be exempt, please visit the exemptions page for more details.
Contact us
Post
Revenues Service
Liverpool City Council
PO Box 834
Liverpool
L69 2UT
In person
You can visit us at any of our one stop shops.
Telephone
0151 233 3008