Who pays council tax

An adult occupier is usually liable

Hinckley & Bosworth Borough Council decides who is liable to pay council tax at each property within its boundary.

The process is straightforward, however, as the rules are the same for every council in England and Wales. Usually the person responsible for paying council tax will be the person who owns and lives in the property, or if the owner does not live in the property, the tenant will be liable to pay.

Whoever comes first in the following list is the person liable to pay council tax:

  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 living in the property (including squatters)
  6. If no-one lives in the property, the party that has the right of possession is liable for the council tax

There are some instances where the owner is always liable to pay council tax.

These are:

  • Houses in multiple occupation (that is, houses and flats where each tenant pays rent for their room or part of the property)
  • Residential care homes
  • Dwellings where a minister of religion performs his duties
  • Dwellings inhabited by religious communities
  • Dwellings provided to asylum seekers
  • Some properties with resident staff

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