Who Pays Council Tax?

Council Tax Leaflet (1)

Council Tax payment is the responsibility of owner-occupiers or, if rented the Landlords and tenants, private tenants/Local Council and housing association tenants.

Who Pays Council Tax?

The person(s) liable to pay must be over 18 years of age. Whoever comes first in the following list is the person(s) liable to pay:-

  1. A freeholder who lives in the property.
  2. A leaseholder who lives in the property.
  3. A tenant who lives in the property.
  4. Someone with a licence to live in the property.
  5. Any other person (including squatters).
  6. If nobody lives in the property, the owner must pay Council Tax. The owner is the freeholder or tenant. For a tenant to be classed as the owner they must hold a material interest in the property which means they must hold a tenancy agreement for a term of at least 6 months.

In some circumstances the owner (not the residents) is liable for council tax:

  • Care homes and certain hostels providing care and support
  • Houses of religious communities
  • Houses in Multiple Occupation
  • Second homes with domestic servants
  • Residences of ministers of religion
  • Accommodation provided to an asylum seeker (under s95 immigration and Asylum Act 1999

Council Tax is also due on empy properties (unoccupied and unfurnished) and properties that are furnished but unoccupied (second homes).

The amount of Council Tax for each household depends on the valuation band a property has been placed in by the Government's Valuation Office Agency, contact them directly if you feel the Valuation band of your property is incorrect on:

Police, fire and local council services are paid for by Council Tax and Government grants, and in some cases, through charges for services. Council Tax is based on property values and, in this area, is collected by Bassetlaw District Council on behalf of all four organisations.

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