Register to pay Council Tax

Who has to pay Council Tax?

You usually have to pay Council Tax if you are 18 or over and own or rent a home.

Council Tax is normally paid by the person living in a property, but there are a few circumstances where the owner is responsible for paying Council Tax.

These include:

  • empty homes
  • nursing homes and other similar homes
  • houses of religious communities
  • houses in multiple occupation (where rooms are let individually)
  • residences of staff who live in houses which are also occupied by an employer
  • residences of ministers of religion

If you are a tenant, and you think that your landlord, or somebody else, should be paying Council Tax, you need to contact us to ask our advice.

Usually at least one person over 18 living at a property is liable to pay Council Tax. However, if you are living with someone as a couple, whether you are married, cohabiting or in a civil partnership, you are both responsible for the bill, regardless of whose name is on it.

If there are a number of people living in a property, there is a process for working out who is liable. The order is:

  • a resident owner-occupier who is the freeholder of all or part of the property
  • a resident owner-occupier who is the leaseholder of all or part of the property
  • a resident tenant
  • a resident who lives in the property and who is not a tenant, but has permission to stay there
  • any other resident living in the property
  • a mortgagee in possession of an owner's interest
  • an owner of the propertry where no-one is resident

If you move in, your Council Tax liability is calculated on a daily basis.