Council Tax - Who is Liable to Pay?

If you own the property you live in you are liable to pay Council Tax, together with your partner and any other resident joint owner(s) and their resident partner(s). If you rent the property and the owner lives elsewhere, you, together with any other joint tenants in your household and partners, will usually be liable. If the owner lives elsewhere and there is no tenancy agreement, all adult occupiers are jointly liable. In some circumstances the owner may be liable to pay Council Tax for a tenanted property. See 'Council Tax for flats, bedsits and shared houses' for further details.

If nobody lives in the property as their main residence, the owner is usually liable.

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