Who has to pay council tax?
The person who must pay the council tax is someone who
lives in the property and who is in the highest category in the
following list:
- the owner or freeholder
- the lease holder
- the tenant
- a licensee
- someone who lives in the property
If more than one person fits the same
description listed above both people will be jointly responsible
for paying the council tax bill.
Even if they do not live there the owner of the property
will have to pay council tax if:
- the property is no one’s main home
- more than one household occupies the property
- it is a residential care or nursing home
- it is occupied by a religious community or minister of
religion
- only domestic service staff live in the property
- it is only occupied by asylum seekers