Visit the following pages for full details about council tax exemptions and discounts

Who has to pay

If you are over 18 and live in a property as your main home, you will have to pay council tax for that property.    

If there are a number of people over 18 living in a property, the person liable to pay the council tax for a property is decided by reference to a "hierarchy of liability". The person with the greatest interest in a property is the person liable to pay the council tax.

This is normally the owner/occupier or the tenant/occupier. There could be more than one person with the same interest and therefore they will be jointly liable.

The person liable for the council tax is whoever comes first in the list below

  • Residents who have a freehold interest
  • Residents who have a leasehold interest
  • Residents who are statutory or secure tenants
  • Residents who have a contractual licence to occupy
  • Residents
  • Owners

Definitions

Resident: any individual aged eighteen or over who has their sole or main residence in the dwelling.

Owner: A person who has an interest in the whole or any part of the dwelling. An interest is a freehold interest or leasehold granted for 6 months or more.