Who has to pay council tax?

Most homes will have to pay council tax whether they are rented or owned, lived in or empty. There is one bill for each property whether it is a house, bungalow, flat, maisonette, mobile home or houseboat.

The bill will usually be sent to the occupier, in some cases there is more than one occupier and where they are joint owners or tenants they will be jointly and severally liable for paying the bill.

Where the person liable to pay has a partner, the partner will also be liable to pay even if they are not a joint owner or tenant (partner means a person you are married to or have a civil partnership with, or a person you live with as if you were their husband, wife or civil partner).

In some cases the owners of a property will be responsible for payment. These properties are:

• Residential care homes, nursing homes etc Properties occupied by religious communities
• Properties occupied by ministers of religion
• Properties in multiple occupation
• Properties where all occupiers are less than 18 years old
• Properties occupied solely by a domestic employee (eg housekeepers, caretaker)
• Certain properties occupied by asylum seekers