Council Tax

One bill is sent to each dwelling regardless of how many people are living there.

The word dwelling can mean:

• a house
• a flat
• a bungalow
• a maisonette
• a mobile home
• a houseboat

(Any properties that are kept for occasional or holiday use may receive a discount or exemption. Your local council will make a decision on this on a case by case basis.)

Who pays Council Tax?

One or more people may be liable to pay the bill although the household can choose how to divide it up.

Joint responsibility: If people are joint owners or joint tenants they are jointly responsible for the bill. Married couples are jointly responsible, so are a man and woman living together as though they are married and same-sex partners, whether they have a registered civil partnership or not.

When several people are living together, it may be necessary to establish who is responsible for paying. This will depend on their circumstances. For example, if a homeowner and a tenant live together the owner will be responsible. If a tenant is living with someone else such as a friend or lodger then the tenant will be responsible.

Care homes: For care homes, and some hostels or houses in multiple occupation, the owner – not the residents – will be responsible for the bill.

Liability for paying the Council Tax can be complicated and only a few
examples are given here. Your position may be different so if you need further information contact your council or local advice agency.

Council Tax Benefit

There are many ways to reduce your bill, such as through Council Tax Benefit which is means-tested, and discounts and disability reductions which are not means-tested. These reductions apply both to homeowners and people who live in rented accommodation.