Who is responsible for the council tax?
Normally the person living at a property (providing they are over 18 years old) is liable for the council tax. The person highest on the list below should be named on the council tax bill:
- Resident freeholder
- Resident leaseholder
- Resident statutory or secure tenant
- Resident licensee
- Non-resident owner
You can inform us of a change at a property by completing our online form.
Report a change of address online
Joint and several accounts
If two or more people have the same interest in a property then they are equally responsible for the council tax. Married couples or people who live together as a couple, are considered to be jointly liable, even if they do not have the same interest in the property.
It is down to the account holders to ensure the amounts due are paid, we cannot get involved in civil disputes such as paying half each. If the amount due is not met, recovery action can be taken against each account holder.
Situations where the resident is not liable for the council tax
The owner remains liable in the following cases:
- At houses of multiple occupation - e.g. people with separate tenancies who share facilities
- Where all residents are under 18 years old – a class S exemption can be awarded
- Residential care or nursing homes, and some types of hostels which provide care
Please contact us if you are unsure whether you should be liable or not.