Council tax is charged on every domestic property. Only owners or occupiers that are 18 years or over can be responsible to pay.
Where there is more than one person aged 18 or over the ‘highest’ in the list below will be responsible to pay. If two or more people are at the same level, they will all be jointly responsible.
- An owner who lives in the property
- A leaseholder who lives in the property
- A tenant
- Someone with a legal right to live in the property for example a lodger
- Someone with no legal right to live in the property for example a squatter
- An owner that doesn’t live in the property
Couples living together are jointly responsible. This is the case whether they have an equal interest in the property or not.