Most dwellings are subject to Council Tax. There is one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented.
To work out who has to pay for your home (or "dwelling"), look down the list below. As soon as you reach a description which applies to someone in your home, that is the person who is responsible for the bill (the "liable person").
- A resident freeholder (so, for owner-occupied property, the owner is liable)
- A resident leaseholder (this includes assured tenants under the Housing Act 1988)
- A resident statutory or secure tenant
- A resident licensee
- A resident
- The owner (this applies where the dwelling has no residents)
A 'resident' is a person of 18 years or over who lives in the dwelling as their only or main home
These rules mean that the owner-occupier(s) or resident tenant(s) [including Council tenant(s)] usually has to pay the tax. If the property is empty, or it is not anyone's main home, or if the people living there are under 18, the owner is responsible for the bill. Tenants do not have to pay Council Tax if their landlord lives in the dwelling. These rules do not apply in some special cases. If you require further details, please contact us.
Your bill explained