What Council Tax is

Who needs to pay, how your bill is calculated, how it is spent.

Who needs to pay Council Tax

A full Council Tax bill is based on at least 2 adults living in a home. 

You are responsible for paying Council Tax if you're:

  • the owner of the property and live in it
  • a tenant named on the property's tenancy agreement

If you do not live in your home

You must still pay Council Tax if you:

  • do not live in your home but own it
  • have a tenancy of 6 months or more

This applies if your property is:

  • empty
  • a second home
  • a care home, nursing home or hostel
  • lived in by more than one household, known as houses in multiple occupation (HMOs)
  • lived in by a minister of religion or a religious community
  • sometimes used by an employer whose staff live at the property

If your home is empty for longer than 1 year or a second home, you will be required to pay an extra Council Tax premium.

You may qualify for a discount or exemption  

Not everyone has to pay full Council Tax.

Find if you’re eligible go to Council Tax discount or exemption.