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Normally the person who lives in a property will have to pay the council tax. The list below shows who should pay.
If there is no resident freeholder (1) then the resident leaseholder (2) will be liable. If there is no resident freeholder (1) nor a resident leaseholder (2) then the resident tenant (3) will be liable to pay until the liable person is determined.
More than 1 person may have to pay the bill, for example joint owners or joint tenants. Usually husbands and wives and couples living as man and wife are jointly responsible, unless either of them is disregarded – see discounts and exemptions.
There are also situations when the owner will have to pay rather than the resident, for example:
For more information, please contact us.