Council Tax - Who has to pay
We work out who has to pay by seeing who comes first in the following list.
- A freeholder who lives in the property.
- A leaseholder who lives in the property.
- A tenant who lives in the property.
- Someone with a licence to live in the property.
- Any other person (including squatters).
If nobody lives in the property, the owner must pay council tax.
This means that usually the person who owns and lives in the property or, if the owner doesn't live in the property, the tenant, must pay council tax.
What if I have more that one property?
You can have one property as your main home, even though your properties may be within the same borough or in differnt parts of the country. You can get discounts on the other properties but it is up to the council to decide which is your main home - you cannot choose.
Joint liability
If more than one person owns or leases a property, they will be equally responsible for paying council tax.
If you are the partner, whether married or not, of the person who has to pay council tax, you are also responsible.
Who is the owner?
The owner is the freeholder or leaseholder. If the owner does not live in the property, they will only have to pay council tax if nobody else lives in the property.
What if I think I don't have to pay council tax?
If you don't think you have to pay council tax, you should contact us first. If you are not happy with our response, you can appeal to the Valuation Tribunal.
You can contact us:
- by phone on 020 8600 7777;
- by fax on 020 8753 1578;
- by typetalk on 0800 95 95 98; or
- by email at localtaxation@lbhf.gov.uk
You can get this information as a leaflet, in large print, or in Braille.
