As a general rule it is the occupier of a domestic property who has to pay (normally this will be the owner or tenant). An occupier is someone who has their "sole or main residence" in the property - in other words, it’s their home. They may still be regarded as the occupier even if they spend considerable amounts of time away from home, e.g. they work abroad.
It’s quite possible that more than one person will be liable to pay; where there are joint owners or tenants for example. Partners - in the personal relationship sense - of owners and tenants are also jointly liable for the charge, e.g. husbands, wives, and civil partners.
Where there is more than one person liable to pay Council Tax, the council can look for payment for all or part of the debt from any of the liable persons.
There are some exceptions to this rule, where the owners are responsible for paying, including:
- nursing homes, care homes, and some hostels providing a high level of care
- houses in "multiple occupation" (properties which are divided up into bedsits)
- vicarages and other homes where a minister of religion lives and works
- religious communities such as monasteries or convents
- properties which are not the owner's main home, but which are the main home of someone whom the owner employs in domestic service.
If you disagree with the Council’s decision to make you liable for Council Tax you can Appeal against your liability.
If a property is unoccupied, meaning no-one actually lives there, the person who has the legal right to occupy the property becomes liable for Council Tax. In most cases this will be the owner of the property. Under these circumstances a reduced amount of Council Tax may be payable - see No-one lives in my property.
