A Council Tax bill will be sent to the person who appears first on this list:
- Resident freeholder, for example an owner occupier.
- Resident leaseholder, for example an owner occupier who is paying a ground rent.
- Resident statutory or secure tenant, for example a council or private tenant.
- Resident licensee, for example the landlord of a public house who lives on the premises.
- Other resident, for example a squatter.
- Non-resident owner.
Husbands and wives, partners and joint owners are jointly liable to pay Council Tax. The bill will show all the names, although only one bill will be sent.
Tenants in shared housing
If you share a property with other people, the person who should pay Council Tax will depend on the type of tenancy agreement you have.
If you have signed a joint tenancy agreement, then the person or people named on the agreement, who have their sole or main residence at the property, will be liable to pay. They will be jointly and severally liable.
If you and the other people at the property have individual tenancy agreements with the landlord, or the property has been adapted making it suitable for multiple occupation, then the property is a ‘house in multiple occupation’ (HMO) and the landlord is liable to pay Council Tax.
Landlords of houses in multiple occupation (HMO)
A house in multiple occupation (HMO) is a house or flat that either:
- was built for living in by one or more people who are not part of the same household, or has been adapted for this purpose
- is lived in by one or more people who are either a tenant of or have a licence to occupy only part of the property, but are not liable to pay rent or a licence fee in respect of the dwelling as a whole, either alone or jointly with other people
- it is an HMO as defined by Section 254 of the Housing Act 2004
Examples of adaptations are where the rooms have individual locks on internal doors such as bedrooms, or fire safety measures installed to protect the inhabitant from harm. HMOs include bedsits, halls of residence, hostels, and homes shared by unrelated people.
If each tenant pays rent separately or has an agreement that only lets them occupy a part of the property, we will class the property as an HMO. The amount of rent a tenant pays will also help us in deciding if the property should be an HMO.
The term ‘part only’ can relate to a room or rooms used or reserved by the owner making them unavailable to the tenant in occupation.
Landlords of HMOs must pay the bill
Council tax law states the landlord, not the occupiers, must pay the Council Tax bill. The rent charged to the occupier can include an amount towards the Council Tax. The amount included is a private matter between the landlord and the occupier and doesn't involve us. The bill must stay in the landlord's name: it cannot be given to the occupiers to pay.
Freeman on the land
Being a freeman on the land does not exempt you from paying Council Tax. Your liability for Council Tax does not need your consent or a contract with us.
Any assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.
- Read more about freemen on the land and Council Tax
Council Tax appeals
You can appeal directly to us if you disagree with any decision relating to liability, discounts, reductions for disabilities, or exemptions if you are:
- the person liable to pay the council tax for the dwelling
- the person who would be liable if the dwelling were not exempt
- the owner of the dwelling
Appeals can't be made on the amount that has been set for the Council Tax or on grounds of inability to pay.
A person making an appeal is legally obliged to pay the bill as it stands pending the outcome of the appeal.
