Who has to pay Council Tax?

Council Tax is charged on every domestic property in the borough and is payable by homeowners or occupiers. The person who must pay the Council Tax is someone who lives in the property and who is in the highest category of residence.

Read down the list below from A to E until you find a category that applies to someone who lives in your property; this will be the person who must pay the Council Tax. If two or more people are in that category, they are all jointly responsible for paying.

• A - The owner or freeholder
• B - The leaseholder
• C - The tenant (includes a council tenant)
• D - A licencee
• E - Someone who lives in the property

Even if they do not live there, the owner of the property will have to pay the Council Tax if:

• the property is no one's main home, or
• more than one household occupies the property, or
• it is a residential care or nursing home, or
• it is occupied by a religious community or minister of religion, or
• only domestic service staff live in the property, or
• it is only occupied by asylum seekers.