Who is liable?

Owner sole liability

In some cases it is the owner, not the residents, who has to pay the Council Tax.

If the owner lives in the same property as their tenant (a lodger for example), only the owner would be made liable for Council Tax.  

Other cases where the owner is liable:

  • Residential care homes, nursing homes, mental nursing homes or certain types of hostel providing a high level of care.
  • Religious communities such as monasteries or convents.
  • A dwelling which is not the owner's main home, but which is the main home of someone whom the owner employs in domestic service.
  • Vicarages and other dwellings where a minister of religion lives and works. (Where the owner-occupier is a Church of England minister of religion, the Church is responsible for the bill.)
  • Dwellings occupied only by Asylum Seekers.