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  10. Who pays Council Tax?

Who pays Council Tax?

Every domestic property pays Council Tax. Whether it is a house, bungalow, flat, lodge, caravan, or houseboat. 

Sole or main residence

To decide who pays Council Tax, we consider where their sole or main home is. In general, a property will be considered your main home if:

  • You live there most of the time,
  • Your possessions are kept there, and
  • You are not registered for Council Tax as the occupier of another address.

You will be responsible for Council Tax if you are:

  • over the age of 18.
  • living in a self-contained property as your sole or main residence
  • the person highest on the list below

The below list identifies who must pay Council Tax. If two or more people are in the same category, then they are jointly responsible for paying Council Tax.

  •    Freeholder (owner-occupier)
  •    Leaseholder
  •    Tenant
  •    Licensee such as caretakers/publicans
  •    Someone else living in the property, including squatters/illegal tenants
  •    If no one lives there, the owner or tenant (if tenancy has not ended)

The owner is responsible for the Council Tax on these property types:

  • Residential care home, nursing home or hostel
  • Property occupied by a religious community
  • Properties used by a minister of religion
  • Properties occupied by asylum seekers
  • Properties occupied by resident staff
  • House in multiple occupation (bed-sits or properties where more than one household lives and they pay rent only for the part they live in)

Council Tax, Freeman on the Land, and similar groups

People occasionally contact us wrongly believing that archaic laws mean they do not have to pay Council Tax. The Freeman on the Land movement (and similar groups) believe that they are only bound by contracts and laws they have consented to. The law relating to contracts and alleged rights under common law should not be confused with the legislation relating to the administration and collection of Council Tax. Unfortunately, the internet has many misleading articles and templates regarding the legality of Council Tax. Further information regarding this matter can be found on our Council Tax Legislation page.