You will usually have to pay Council Tax if you are over 18 and own or rent a property and are:
- a resident freeholder of the property
- a resident leaseholder of the property
- a resident who is a statutory or secure tenant
- a resident who has a licence to occupy the property
- a resident of the property
Joint and several liability
Where two or more people who are resident have a similar interest in the property they are jointly and severally liable for the Council Tax, for example, joint tenants who live at a property are jointly and severally liable for the tax.
There is only one Council Tax bill for each property.
Married and unmarried couples
Joint and several liability also applies where a liable resident has a partner living with him or her, even if the partner is not a tenant or owner of the property.
If no one is a resident of a property the owner is liable for the Council Tax.
The owner is a person who has a material interest in the property (a freehold or leasehold interest) granted for 6 months or more and which is not subject to an inferior interest.
- a tenant is an owner as defined above if they hold a tenancy granted for 6 months or more. If the property is no-ones place of residence they are liable for the council tax at the unoccupied property
- a freehold owner is liable for the council tax if the property is neither occupied or subject to a lease or tenancy
This information is for guidance and is not a substitute for the relevant statutes and regulations.
If you have any queries please contact the council tax office on 0345 034 4569 or email email@example.com.
Page last updated: 24 March 2021