The Council Tax Payer
The Council Tax Payer
There will be one Council Tax bill for each domestic property. The owner-occupier or a resident tenant (including a council tenant) will usually have to pay the tax. The person who is responsible for payment will be the person with the main interest in the property, and who comes highest in the following list:
- A resident freeholder, such as an owner-occupier
- A resident leaseholder
- A resident statutory or secure tenant, such as a council tenant or a private tenant
- A resident licensee
- A resident without any legal title
- The owner of the property where there are no residents
A ‘resident’ is a person of 18 years or over who lives in the property as their sole or main residence. The ‘owner’ is the person with the freehold interest in the property, or who has a lease of six months or more.
People who are joint owners or joint tenants will be jointly responsible for the one Council Tax bill. Husbands and wives, or people living together as such, will also be jointly responsible for paying the bill. Even though there may be joint responsibility for payment, a bill may be addressed in just one name.
Change of Address
If you are moving into the Borough and would like to notify the Council please complete the Council Tax - Moving into the Borough Form
If you have changed your address please fill in a Council Tax - Moving within or out of the Borough Form
There will be properties where the owner, rather than the residents, will be responsible for payment. These are:
- Houses in multiple occupation, that is where the residents do not form a single household and pay their rent separately for different parts of the property
- Residential care or nursing homes, and some types of hostels which provide care
- Religious communities
- Properties which are occasionally occupied by the owner and whose domestic staff are also resident
- Properties occupied by ministers of religion, as a residence from which the duties of office are performe
- Properties provided to asylum seekers
If you feel that you are not the person liable to pay, or that you should receive a discount or exemption, please write to Revenue Services without delay. There is an appeal process to the independent Valuation Tribunal in the case of disagreement.
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