Who is responsible for paying the council tax?

People aged 18 or over have to pay council tax. To find out who is responsible for paying the council in your property, use the following list which shows order of responsibility. The person nearest to the top of the list will be responsible for paying the council tax:

• resident freeholder
• resident leaseholder
• resident tenant
• resident licensee
• any other resident
• the owner, where there are no occupants

A resident is someone aged 18 or over, who has their only or main home at your property.

If there are two or more residents in your home who meet the same description, such as joint freeholders, they will be jointly liable for payment of the bill. This means that the council can require all of them or any one of them to make payment of the council tax.

Married couples and those living together as husband and wife or civil partners are also jointly liable. This is regardless of whether they have an equal interest in the property.

In certain instances, as listed below and subject to qualifying conditions, the Owner of a property will always be responsible for payment of Council Tax and not the residents. That applies to the 6 circumstances listed below:

• Care homes
• Houses in Multiple Occupation (HMO’s)
• Homes inhabited by a religious community
• Homes in which a resident is employed in domestic service
• Homes inhabited by a minister of any religious denomination
• Homes provided to an asylum seeker

If you are responsible for paying the council tax but haven't registered yet please register.

What to do if you believe you shouldn't be responsible for the council tax

If we have told you that you need to pay council tax, but you disagree, please check the following first:

• If your tenancy agreement states that council tax is included in your rent, please see the list at the top of the page. If you are the only person in the property that features on the list you are responsible. We cannot remove you. Please speak to your Landlord or Managing Agent to discuss how payments will be made.
• If you have moved out of the property, you will need to inform us that you have changed your address.

If the above does not apply please check the criteria below:

Tenants

As a tenant you're responsible for council tax. Your responsibility begins on the date stated on your tenancy agreement, or the date agreed with your landlord that you could move in.

If this is incorrect please provide the following:

• Proof of your signed tenancy agreement or signed letter from your landlord
• A cover letter to explain who should be liable

To submit the evidence please use our evidence upload form.

Landlord or managing agent

Landlords are responsible for any council tax due, in the capacity of the property owner, for periods when a property is vacant with no tenant.

If this is incorrect please provide the following:

• Proof of rent received and a signed tenancy agreement
• A cover letter to explain who should be liable

To submit the evidence please use our evidence upload form.

Owner

As a property owner you are responsible for council tax from the date of completion of buying the property.

If this is incorrect please provide the following:

• A completion statement or a letter from your solicitor to confirm the date that the property was purchased.
• A cover letter to explain who should be liable

To submit the evidence please use our evidence upload form.

Empty properties

If the property is not occupied you are responsible for the council tax as there is no reduction for empty properties.

If the owner has died you can find details of who is responsible for council tax on How to manage someone's council tax when they die.

Council Tax liability FAQs