Council Tax

The liable person

The person responsible for paying the Council Tax is known as the 'liable person'. In most cases that will be the owner-occupier or tenant living in the property. For every property the liable person is the person who appears highest in the following list:

  • the person who owns and lives in the property
  • the statutory or secure tenant living in the property
  • the person living in the property under a contract of licence
  • any other resident including squatters

If no-one lives in the property the owner is the liable person. The owner is also liable for the following properties:

  • residential care homes and nursing homes
  • certain hostels
  • properties where religious communities live
  • houses split into separate flats, or rooms that are rented out separately
  • second homes that the owner's servant lives in
  • the homes of ministers of religion

If the council knows that two or more people are jointly liable for the Council Tax bill, one bill in the name of those jointly liable will be issued. But the person receiving the bill must make sure that everyone concerned knows their responsibilities. If two or more people are jointly liable, we can collect payment from one or all of them. If you think you are jointly liable with others not shown on your bill, ask for their names to be included on future bills.