Council Tax liability
There is only one Council Tax bill for each home. To work out who pays for your home, look at the list and when you reach the first description that applies to someone in your home, they are responsible for the bill.
- resident freeholder (for owner-occupied property, this will be the owner),
- resident leaseholder,
- resident with a statutory or secure tenancy,
- resident licensee,
- resident, or
- the owner
A resident is a person of 18 years or over who lives in the home as their only or main home.