Who should pay Council Tax

You should pay if:

Generally, the person who is highest in the following list is liable to pay the Council Tax:

• Resident freeholder eg an owner occupier.
• Resident leaseholder eg an owner occupier who is paying a ground rent.
• Resident statutory or secure tenant eg a council or private tenant.
• Resident licensee eg the landlord of a public house who lives on the premises.
• Other resident eg 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.

Special cases where owner should pay

The owner is liable to pay the Council Tax in the following special cases:

• House in multiple occupation eg groups of bedsits which share washing and cooking facilities.
• Care and nursing homes together with some hostels.
• Convents.
• Some  second homes.
• Some vicarages .
• Properties occupied by asylum seekers (from April 2000).         

Council Tax information leaflets

• Council Tax Information Guide 2012/13
• Council Tax Information Guide 2011/12
• Council Tax FAQs 2012/13
• Council Tax Information Guide 2010/11
• Council Tax Information Guide 2009/10                    
• Council Tax Information Guide 2008/09
• Council Tax Information Guide 2007/08
• Council Tax Information Guide 2006/07