Who should pay Council Tax

Find out who is responsible for paying Council Tax.

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Who does not need to pay Council Tax

There are various circumstances where you may not have to pay Council Tax or you may be eligible for a discount or exemption.

Please visit our Council Tax discounts and exemptions page for further information.

Properties in which the occupants are not liable for Council Tax are:

  • accommodation for UK armed forces which is owned by the Secretary of State for Defence, e.g. barracks and married quarters
  • hostels for the homeless or night shelters
  • residential care homes
  • dwellings inhabited by a religious community whose principal occupation consists of prayer, contemplation, education, the relief of suffering, or any combination of these
  • houses in multiple occupation (HMO)
  • dwellings occupied by resident staff
  • dwellings occupied by ministers of religion who perform the duties of their office from this residence
  • dwellings provided to an asylum seeker under Section 95 Immigration and Asylum Act 1999