Some people are not counted for Council Tax or are entitled to a discount or exemption, depending on their circumstances.
Council Tax is a local tax that applies to residential properties. Spouses and partners who live together are jointly responsible for paying Council Tax, even if the property is owned or rented by only one of you.
If you live alone, you may be entitled to a single person discount.
You must pay Council Tax if you are over 18 and one of the following:
- a freeholder living in the property
- a leaseholder living in the property
- a tenant living in the property
- someone with a licence to live in the property
- any other person (including squatters)
Sometimes, the property owner will have to pay instead of the person who lives there. The owner is liable to pay if:
- all residents who live in the property are under 18 years old
- the property is home to asylum seekers
- the residents are staying in the property temporarily, and their main home is somewhere else
- the property is a registered care home, hospital, hostel or women's refuge
- the property is a house in multiple occupation (HMO)
You do not have a choice of whether you are liable for Council Tax, as liability is determined in accordance with the statutory law. Being a ‘freeman’ does not exempt anyone from paying Council Tax.