Who should pay council tax?

You pay Council Tax on properties that are your main home, whether you own or rent it. If you are married, living with your partner or with someone else, you may be held jointly responsible. There are exceptions for students.

In some circumstances, the owner must pay Council Tax when they are not living at their property. These are:

  • if the property is no-one's main home;
  • if the tenants have separate tenancy agreements for part of the property or where it has been adapted to accommodate a number of people (for example, bedsits);
  • care homes, nursing homes and night shelters;
  • religious communities (monasteries or convents);
  • if the property is occupied by domestic staff;
  • homes where a minister of religion lives and works; and,
  • if the property is occupied by asylum seekers who are receiving support directly from the Home Office