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​​​​Who Has to Pay Council Tax?

Unoccupied property

Unoccupied properties are normally charged at the full Council Tax rate and the owner is usually the person liable to pay the charge. Exemptions do apply in some circumstances.
Properties that have been unoccupied for 2 or more years incur an additional 50% charge.

Occupied Property

How can I tell who has to pay?


There is only one Council Tax bill for each home. In most cases, when a property is occupied, you can work out who pays for your home by looking at the list below. When you reach the first description that applies to someone in your home; they are usually responsible for the bill and are known as the ‘liable person’.


  • A resident freeholder (for owner-occupied properties, this will be the owner)
  • A resident leaseholder
  • A resident with a statutory or secure tenancy
  • A resident licensee
  • A resident
  • The owner


Sometimes not all of the above will be listed on the bill as the ‘liable person’. For example: if there are four tenants living within a property only two may be added as liable on the bill at the discretion of the individuals within the household.


What if there is more than one liable person?

People who are joint owners or joint tenants are usually jointly liable for the one Council Tax bill for that property which normally includes the husband or wife of the Council Tax payer as jointly responsible. In some cases, only the husband, wife or one of the joint owners or joint tenants are listed as liable. This also applies to an unmarried couple living together as husband and wife and to couples living together in a civil partnership. Special rules apply where one of the liable people is severely mentally impaired.


What if there is more than one liable person?
People who are joint owners or joint tenants are jointly liable for the one Council Tax bill for that property. The husband or wife of the Council Tax payer is also jointly responsible for paying the bill. This also applies to an unmarried couple living together as husband and wife and to couples living together in a civil partnership. Special rules apply where one of the liable people is severely mentally impaired.

Are the residents always liable?
In some special cases the owner, not the residents, has to pay the Council Tax. These cases are:

  • Properties occupied by more than one household, where the households share facilities, such as cooking or washing
  • Residential care homes, nursing homes (such as hospices), mental nursing homes or certain types of hostels providing a high level of care
  • Religious communities such as a monasteries or convents
  • Properties which are not the owner's main home, but which are the main home of a person or people who the owner employs in domestic service
  • Vicarage and other houses where a minister of religion lives and works
  • Properties occupied by asylum seekers

Contact

Redcar & Cleveland House,
Kirkleatham Street, Redcar,
Yorkshire TS10 1RT

you could call our Customer Services Team on 01642 774774 between 9am to 5pm Monday to Friday.

contactus@redcar-cleveland.gov.uk

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