How we work out who's responsible for paying

We use the 'hierarchy of liability' list to work out who's responsible for paying Council Tax.

The person at or nearest the top of the list is responsible.

When you reach a description in the list that applies to someone in your home, they're responsible.  

Check the hierarchy of liability:

  1. You own the freehold or leasehold of the property you live in
  2. You live in a property as a tenant
  3. You live in a property as a licensee - this means you're not a tenant, but you have permission to stay there
  4. You live in the property with or without permission of the owner, for example, as a squatter
  5. You own the property but it's unoccupied

If you're a landlord, check when landlords need to pay Council Tax.

If a description in the list applies to 2 or more people, you're both responsible. This is called joint liability.

Joint liability

You're jointly liable for paying Council Tax if you're:

  • married
  • not married but live together as a couple
  • joint owners or tenants

If you're jointly liable, we can address the bill to all of you. We can also ask for full payment from any one of you or all of you.  

Tenants

When you sign a tenancy agreement for 6 months or more, you're responsible for paying Council Tax for the length of the tenancy. This is also known as having a 'material interest' in the property.

If you move out before the end of your tenancy agreement, you're still liable for Council Tax and any unoccupied charges until the tenancy end date. This includes if you abandon your tenancy without formally giving your landlord notice.

If you sub-let the home you rent

The person you let the property to will be liable to pay Council Tax. If they move out, you'll be liable to pay.

If you have more than one home

You're regarded as living in a property for Council Tax purposes if it's your sole or main home.  

If you have more than one home, including outside the UK, we must decide which is your main home. You may also have to pay Council Tax charges on the other properties you own or rent, for example, an empty property premium.

If we cannot decide which property is your sole or main home, we may ask you about your properties and your living arrangements.

Couples who each own a property

If you're a couple, whether you're married or not, and you each own or rent a home, you'll be considered as having one main home.

If no other adults live in the other property, you may need to pay a second home premium charge.