Who pays council tax

There is only one bill for each property and the owner-occupier or tenant of the home, including council tenants, must usually pay this. The following are responsible for paying the bill:

• the person who owns and lives in the property
• a tenant living in the property
• a person, who is not the owner/tenant but lives in the property
• the owner if nobody lives in the property.

The owner will also be liable if the property is:

• divided into bedsitting rooms (known as 'houses in multiple occupation').
  
• occupied by asylum seekers receiving accommodation under section 95 of the Immigration and Asylum Act 1999.
  
• a residential home for the elderly or ill people.
  
• a nursing home.
  
• a hostel.
  
• the home of a religious community.
  
• a home in which domestic staff live and which is occasionally used by the employer.
  
• the home of a minister of religion who receives a stipend.

Joint and several liability

People who are joint owners or joint tenants will both be responsible for paying the council tax for the property. Partners of liable people will also be jointly responsible for paying the bill. However, a severely mentally impaired person cannot be jointly responsible. Also, from 1 April 2004 a full-time student cannot be jointly liable with any other person.