What is council tax and who should pay it?

Who should pay council tax

To find out who is responsible for paying the council tax in your property, we use something called a ‘hierarchy of responsibility list’. The person nearest to the top of the list will be the one responsible for paying the council tax:

  • Resident freeholder
  • Resident leaseholder
  • Resident tenant
  • Resident licencee
  • Any other resident
  • The owner, where there are no occupants

A resident is someone aged 18 years or more who has their only or main home at the property.

The amount of council tax is based on at least two adults living in a home. If you live on your own with no other adults, you should be entitled to a 25% reduction in your council tax bill.

If you are on a low income, whether you are working or not, you may be able to help with your council tax by applying for a council tax reduction (CTR).

See more information on who should pay on the .gov website.