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Who pays Council Tax?

Council Tax is charged on every domestic property. This can be a house, a bungalow, a flat, a lodge, a caravan or even a houseboat.

Sole or main residence

A sole or main residence is the place someone resides at most of the time. When deciding if you have to pay Council Tax, we consider where your main home is. Generally, if you live there for most of the time, your possessions are kept there and you are not registered for Council Tax as occupying another address, a property will be considered to be your main home.

Who is responsible?

If you are over 18, living in a self contained property as your sole or main residence and are in the highest category on the list below, you will have to pay Council Tax.

Check the list until you find a category that applies to someone who lives in your property; this is the person who must pay the Council Tax. If two or more people are in the same category, they are jointly responsible for paying.

    1.     The freeholder i.e. owner-occupier 
    2.     The leaseholder 
    3.     The tenant, including council tenants 
    4.     A licensee such as caretakers and publicans 
    5.     Someone else who lives in the property, including squatters and illegal tenants 
    6.     If no one lives in the property, the owner or the tenant (if their tenancy agreement has not ended)

The owner will always be liable for the Council Tax on the following properties: 

  • A residential care home, nursing home or hostel
  • A property occupied by a religious community
  • Properties used by a minister of religion
  • Properties occupied by asylum seekers
  • Properties occupied by resident staff
  • A house in multiple occupation (typically bed-sits or properties for more than one household to live in, with rent being paid only for the part each household uses)

Caravans

We will consider your caravan to be your sole or main residence if you:

  • Have ownership of another home elsewhere but it is occupied by someone else 
  • You stay at your caravan for large parts of the period the site is open 
  • Cannot provide sufficient evidence to show you have an alternative residence other than your caravan

Please also note that the issues below do not prevent you from being liable for payment of Council Tax:

  • Having your post re-directed because the site does not allow post
  • Paying rates to the site owner separately to the rent
  • Having to leave the site when it is closed
  • Overnight stays at a friends or relatives address

If you are unsure if you need to register, take a look at the pdf icon examples [42kb]. If after considering the examples, you think you should be registered to pay Council Tax, please contact us on 01775 761161, followed by option four to speak with an agent.

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