Who has to pay Council Tax?

Council tax must be paid on every domestic property that is not exempt.

Residents

In most cases, you’ll have to pay Council Tax if you’re 18 or over and own or rent a home. If more than one person owns or leases the property, each person is equally responsible for the bill. The partner of someone is jointly liable, whether they're married or not.

Landlords and owners

If the property is empty the owner is liable for Council Tax.

Landlords and owners are responsible for Council Tax in properties built for groups of people such as:

• hostels
• care homes
• student halls of residence
• houses in multiple occupation (HMO) – for example groups of bedsits sharing washing and
• cooking facilities