Who pays council tax?

Who has to pay council tax

You usually have to pay council tax on the home you live in if you are 18 or over. Spouses and partners who live together are jointly responsible for the bill.

The bill assumes at least 2 adults live in the home. Some adults are not counted (the official word is "disregarded"), which can bring the bill down.

Who pays first if several people live there

The law sets an order. The person liable is the first one on this list who fits:

1. A resident who has the freehold of the home.
2. A resident who holds a lease on the home.
3. A resident who is a statutory, secure or introductory tenant.
4. A resident with a licence to live there.
5. Any other resident.
6. If nobody lives there, the owner.

If two or more people are at the same level, they are "jointly and severally liable". This means the council can ask any one of them for the whole bill.

When the owner pays instead

• Empty homes and second homes. The owner usually pays. Councils can give discounts, or charge extra (a premium) on some empty homes and second homes.
• Some shared or special properties. For certain types of property set out in regulations, the owner is liable instead of the people living there.

People who are not counted

You are disregarded if, for example, you are:

• under 18
• a full-time student, student nurse or on certain apprentice schemes
• a foreign language assistant or a diplomat
• severely mentally impaired
• a live-in carer for someone who is not your partner, spouse or child under 18

You still have to apply to your council for a discount or exemption, even if you are disregarded.

Discounts this can lead to

To count as a full-time student, your course must last at least 1 year and involve at least 21 hours of study a week.

Empty homes where nobody pays

No council tax is due on some empty homes. Examples include where the person who would pay is in prison (unless it is for not paying a fine or council tax), has moved into a care home, or where the home has been repossessed or is due to be demolished.

If you live in Scotland, Wales or Northern Ireland

• Scotland: you usually pay if you are 18 or over. Most bills include water and sewerage charges from Scottish Water. Homes where everyone is a full-time student, or people in halls of residence, do not pay.
• Wales: the same order applies. Residents with a secure contract or an introductory standard contract sit at the same level as secure tenants.
• Northern Ireland: there is no council tax. You pay domestic rates instead. If you rent, the landlord pays the rates when the home's capital value is £150,000 or less, or it is a house in multiple occupation. Above £150,000, the tenant usually pays.

Related guides

• How do I check my Council Tax band?
• Can I get money off Council Tax if I live alone?
• Who is exempt from Council Tax?
• Can I get help paying Council Tax on a low income?
• Do students pay Council Tax?
• Do care leavers pay Council Tax?

Where this comes from

• Council Tax: who has to pay (GOV.UK)
• Council Tax: discounts for full-time students (GOV.UK)
• Council Tax: second homes and empty properties (GOV.UK)
• Local Government Finance Act 1992, section 6: persons liable
• Local Government Finance Act 1992, section 8: liability in prescribed cases
• Paying Council Tax (mygov.scot)
• Rates on rental properties (nidirect)