Who is Responsible for Paying Council Tax?

OCCUPIED PROPERTIES

Council Tax will normally be payable by a person aged 18 years or more, living in a property. Where there is more than one person in the property, the person liable for Council Tax is the one who falls into the highest category of occupation as listed below. In the case of couples, both partners are individually liable for the charge.

The categories are:

• The person who lives in the property and owns the freehold
• The person who lives in the property and has a leasehold on it
• The person who lives in the property as a tenant
• The person who has some other right to occupy the property, such as a licence
• Any other type of resident (for example a squatter)
• The owner of the property if all the residents are less than eighteen years old.