Register for Council Tax

Who needs to pay Council Tax?

You have to register for Council Tax at the property you are living in. You pay Council Tax if you are living in the property as your main home, and you are at least 18 years old. If there is more than one person living in the property, the resident who comes first on the list below will be liable for Council Tax:

  • the owner
  • the leaseholder
  • a statutory or secure tenant
  • someone with a contractual licence
  • someone resident in the dwelling

Your partner and any joint owners or tenants who live with you have to be registered too - if two or more people have the same interest in the property, then they are all responsible for the council tax charge. Couples who live in the same property are also treated as jointly liable.

In some circumstances, an owner must pay the Council Tax charge instead. This happens if:

  • nobody is resident in the property or holds a tenancy for the property
  • the property is a house in multiple occupation (HMO) - this means that it is occupied by more than one household living separately
  • the occupier is employed in domestic service to the owner
  • a Minister of Religion lives and works in the property
  • the property is a residential home
  • the property is occupied by a Religious Community