Who pays Council Tax?

Council Tax is a property-based charge with only one bill for each household. You could be liable to pay Council Tax for your home if you are one of the following:

  • resident/owner
  • resident/tenant
  • resident
  • owner (if the property is no ones sole or main residence)

The landlord is liable for the council tax on a house of multiple occupation.  A dwelling is considered to be a house of multiple occupation for council tax purposes if the tenants occupy only part of the dwelling and share the facilities such as kitchen and/or bathroom.

People are jointly liable to pay if they are married, live together, joint owners or joint tenants.

The amount payable will depend on the value band that the property is placed into by the Valuation Office Agency of HMRC. You can find out the valuation band of a property by using this online tool. These explanatory notes are included with your Council Tax bill.

Find out more about Your Council Tax and the Greater London Authority or this year's Budget information 2019-20 and the London Pensions Fund Authority levy.

For details on all the council's services view our directory.

The Secretary of State for Communities and Local Government has made an offer to adult social care authorities. (“Adult social care authorities” are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.

Last updated: 18 March 2019
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