Who is responsible for paying council tax
People aged 18 or over have to pay council tax. Where there is more than one person aged 18 or over resident in your home, the one nearest to the top of the following list will be responsible for paying 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 years or more who has their only or main home at your property. If you have two or more residents in your home that meet the same description (e.g. 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, whether or not they have an equal interest in the property.