Council tax liability

There is one council tax bill for each home whether it is owned or rented.

It is usually the person living in the property who has to pay the bill - this is the liable person.

People who are living with a partner can be held jointly or individually liable for the whole council tax amount, even if only one of them meets the liability rules. This is known as joint and several liability. 

If there are two or more people who fall into the same group under the liability rules, they can also be joint and severally liable for the whole council tax amount.

The person at the top or nearest to the top of the following list has to pay the bill:

• Owner Occupiers
• Leaseholders even if you don't live there.
• People who pay rent or are claiming Housing Benefit
• People who do not have to pay rent, but have the owners permission to live there.
• lives in the property (for example a squatter)
• owns the property but doesn't live there

You can't be responsible for paying the bill if you're under age 18.