The liable person

There is one council tax bill per dwelling, whether it is a house, bungalow, flat or mobile home, and whether it is owned or rented.  To work out who has to pay that bill you must look at the list below.  As soon as someone in your home fits the description, they will be responsible for the bill.

• A resident freeholder (owner)
  
• A resident leaseholder
  
• A resident statutory or secure tenant
  
• A resident licensee
  
• A resident who is not included in any of the above
  
• The owner (when there are no residents)
  

Last Updated: 27 December 04,
Review Date: 20 September 2005