If you own the property you live in you will have to pay Council Tax, together with your partner and any other resident joint owner(s) and their resident partner(s). 

If you rent the property and the owner lives elsewhere, you, together with any other joint tenants in your household and partners, will usually have to pay the Council Tax. 

If the owner lives elsewhere and there is no tenancy agreement, all adult occupiers are jointly liable. In some circumstances the owner may be liable to pay Council Tax for a tenanted property

Married and unmarried couples

Husbands and wives and unmarried couples living together are liable to pay Council Tax even if only one of them owns or rents the property.  The bill will show all the names, although only one bill may be sent.

Houses in Multiple Occupation (HMO)

A House in Multiple Occupation (or HMO) is a property that is shared by three or more tenants who are not living together as a family, and who share basic amenities such as a kitchen, bathroom or toilet facilities but have separate bedrooms.

In order to be an HMO, the property must be used as the tenants' main residence. Properties let to students and migrant workers will be treated as their main residence and the same will apply to properties which are used as domestic refuges.

Homes empty for two or more years

The Empty Homes Premium will be added to any property which has remained empty and unfurnished for longer than two years.

Read more about about how this is applied. 

When the owner should pay the Council Tax

The owner, rather than the occupier, is liable to pay the Council Tax in the following cases:

  • Houses in multiple occupation, e.g. groups of bedsits which share washing and cooking facilities.
  • Care and nursing homes together with some hostels.
  • Properties occupied only by religious communities.
  • Some vicarages.
  • Properties occupied by asylum seekers.

Depending on your circumstances and those who live with you, you may be entitled to a Council Tax reduction or exemption.

Liability legislation and general information about Council Tax

Council Tax pays for the services in your area. Without this, we could not provide essential services or help those in need.

Our authority to charge Council Tax comes from the Local Government Finance Act 1992. This statute, created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown and subsequent statutory regulations set out a local authority’s rights to demand Council Tax to fund services and who is liable to pay.

Council Tax is not a direct charge for services we provide. It is a Statutory Tax levied on occupiers (and some owners) of dwellings within the council's area. Nor is Council Tax a direct charge for individual services received; the amount collected is paid into a central fund to enable us to provide services for the benefit of the community as a whole.

The Freeman of the Land movement and similar groups commonly believe that people are only bound by the contracts and laws they have consented to. However, contract law and alleged rights under common law are not the same as legislation relating to the administration and collection of Council Tax.

Your liability to pay

You do not have a choice of whether you are liable for Council Tax, as liability is determined in accordance with the statutory law. Being a ‘freeman’ does not exempt anyone from paying Council Tax.

Your liability for Council Tax is not dependant on and does not require your consent or the existence of a contractual relationship with the council. An assertion to the contrary is incorrect and has no legal basis. If you have any concerns over the charging of Council Tax, please seek proper legal advice, rather than relying on internet sources, before withholding payments.

Legislation

The legislation that covers Council Tax is freely available from the government website, including:

We have provided the legislation that authorises councils to charge Council Tax and we will endeavour to answer all relevant Council Tax enquiries, however, we will not respond to lengthy enquiries that focus on ancient legislation or hypothetical arguments which do not appear to have any legal basis. These enquiries use our limited resources at the expense of other taxpayers. If you have concerns over the charging of your Council Tax, please seek reputable legal advice.

Last updated: Mon 22nd July, 2024 @ 16:56