Council Tax - Who Pays
The person liable to pay Council Tax for each dwelling is whoever falls within the first category to apply, taking them in order as shown below.
- residents of the dwelling who have a freehold interest
- residents of the dwelling who have a leasehold interest
- residents of the dwelling who are statutory or secure tenants
- residents of the dwelling who have a contractual licence to occupy the whole dwelling
- residents of the dwelling who have no legal interest, eg a squatter
- non-resident owners of the dwelling
A resident is a person aged 18 years or over who has his "sole or main residence" in the dwelling.
Non-Resident Owners
In certain circumstances, the non-resident owners of the the dwelling will always be liable to pay the Council Tax, for example:
- houses in multiple occupation, eg bedsits
- residential care homes, nursing homes and some hostels
- dwellings religious communities or residences of ministers of religion
Joint and Several Liability
People who share the same interest in a dwelling, for example joint tenants or co-owners are jointly and severally liable for payment of Council Tax. Spouses or partners of a liable person, or persons living together as husband and wife, are also jointly liable.
Students
Students in full-time education are exempt from payment of Council Tax, provided that they satisfy certain criteria. See the Students page for further details.