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Who pays?

 
Only those aged 18 or over are liable to pay. Where there is more than one person aged over 18, the person who has to pay will be the one who appears highest on the list below:

  • a freeholder living in the premises i.e. the owner
  • if the owner does not live there then it will be a leaseholder living in the premises
  • if the leaseholder does not live there then it will be a tenant living there, i.e. someone renting the property (including a Council tenant)
  • if no tenant lives there then it will be someone living there under licence
  • if there is no one fitting this description, then it will be any other person living there not described above, but if there is no resident, the owner is liable
  • in some cases, such as a property in multiple occupation, the landlord is responsible for payment of the Council Tax
  • those who are married, living together as man and wife, or joint owners/tenants are ‘jointly and severally liable’ for the charge. This means that if one fails to pay, the other(s) will have to pay the full debt.

    • What if you think you are not the liable person?

    You may appeal if you consider that you are not liable to pay Council Tax. Reasons for this might be that you are not the resident or owner, or that the property is exempt, or that the Council has calculated your bill incorrectly.

    If you wish to appeal, you must write to the Council Tax Section or send us an email.

    Making an appeal does not allow you to withhold payment of any tax owing in the meantime. If you are successful you will be entitled to a refund of any overpaid tax.

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