- 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
- 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.