Who should pay?

Usually, whoever lives in the property pays if it is their only or main home, and they are over 18 years old. If more than one person lives in the property, then the highest person on this list pays:

  • the owner who lives in the property
  • a tenant who lives in the property
  • any other person living in the property
  • the owner who doesn’t live in the property

If there is more than one person in one of these categories, e.g co-owners or married couples, then both are responsible and either can pay.

In some instances, such as a property that has been divided into a number of bedsits, a property occupied by individuals with separate contracts or tenancies, or homes for the elderly, then the owner is responsible for paying the Council Tax.

If you think that you should not be the liable person for Council Tax for any reason for example that someone else should be or that the property should be exempt, please contact us:

If you remain dissatisfied with the decision please remember that you have the right to appeal- firstly to the Council and if refused again, to the Valuation Tribunal, but it must be made within two months of the refusal notice. Details of the Tribunal would be sent on refusal of your appeal.

You can also inform us of changes to your circumstances online: Tell us about changes to your circumstances