Normally the person who lives in a property will have to pay the council tax.

The first person that appears in the list below should pay.

  • an owner occupier or the owner occupiers
  • a tenant or tenants
  • a licensee
  • someone who lives in the property with no security of tenure


Who doesn't need to pay Council Tax?

Certain rules apply for example where someone suffers from a severe mental impairment or where a full time student lives with someone who is not a student.

There are also times when the owner will have to pay rather than the resident, for example:

  • properties that are nobody's main home
  • homes where the tenants have separate tenancy agreements for part of the property or where it has been adapted for partial occupation (for example bedsits)
  • care homes, nursing homes, and night shelters
  • religious communities (monasteries or convents)
  • properties which are not the owner's main home but are occupied by their domestic staff
  • homes where a minister of religion lives and works
  • properties occupied by asylum seekers who are receiving support directly from the Home Office.

If any of these apply to you, please contact us at .

We also have a section explaining Discounts and Exemptions.