Who should pay Council Tax

Part of: What Council Tax is, bands and bills

Council Tax is payable on residential properties, such as houses and flats. A full Council Tax bill is based on at least 2 adults living in a home.

If you're a married couple or you live together as husband and wife or as civil partners, you're jointly liable for payment, whether or not you have an equal interest in the property. You should inform us if your bill does not include your partner’s name.

If you don't live in your home

If you don't live in your home but own it or have a tenancy of 6 months or more, you must still pay Council Tax. This applies if your property is:

  • an empty property
  • a second home
  • a care home, nursing home or hostel
  • lived in by more than one household, known as houses in multiple occupation (HMOs)
  • lived in by a minister of religion or a religious community
  • sometimes used by an employer whose staff live at the property

Council Tax discounts, reductions and exemptions  

Not everyone has to pay full Council Tax.

Find out if you qualify for a discount or an exemption and who is disregarded when we calculate your bill in Council Tax discounts, reductions and exemptions.

Contact customer services: Council Tax