Who's responsible for paying Council Tax?

Last updated: 22 July 2024

Next review: 22 July 2025

An owner-occupier or tenant aged 18 or over living in the property is usually responsible for paying the Council Tax.

In certain circumstances, owners who do not live in the property must pay the Council Tax. The most common example of this is a house in multiple occupation (HMO) where generally the landlord or owner is responsible for paying the Council Tax.

A HMO is where:

  • a tenant or tenants rent a room in the property and share facilities, for example a bathroom or kitchen (or both); and
  • each has a separate tenancy agreement with only their name on it.

More information is available on what you need to know about Council Tax.

If you are experiencing difficulties paying your Council tax you can apply for the Discretionary Council Tax Hardship Scheme.