Who pays Council Tax?

Who is responsible for paying the bill?

There’s one Council Tax bill for each home. Usually the person living in the property has to pay the bill. Spouses and partners who live together are both responsible for paying the bill.

The person at the top or nearest to the top of the following list has to pay the bill:

  • lives in the property and owns it
  • lives in the property and has a lease (this includes ‘assured tenants’ under the Housing Act 1988)
  • lives in the property and is a ‘statutory’ or ‘secure’ tenant
  • lives in the property and isn’t a tenant but has permission to live there
  • lives in the property (for example a squatter)
  • has a lease of six months or more on the property, but doesn’t live there
  • owns the property but doesn’t live there

You can’t be responsible for paying the bill if you’re under age 18. There are also exemptions and discounts available, including those if you are a student.