Usually one person, called the liable person, is liable to pay council tax. Nobody under the age of 18 can be a liable person. Couples living together will both be liable, even if there is only one name on the bill. This applies whether the couple is married, cohabiting or in a civil partnership.
Usually, the person living in a property will be the liable person, but sometimes it will be the owner of the property who will be liable to pay.
The owner will be liable if:-
the property is in multiple occupation, for example, a house lived in by a number of people who all pay rent, but no-one is responsible for paying the whole of the rent; or
the people who live in the property are all under the age of 18; or
the people who live in the property are all asylum seekers who are not entitled to claim benefits including council tax benefit; or
the people who are staying in the property have their main homes somewhere else; or
the property is a care home.
If you think that the owner of the property should be paying the council tax, you should consult an experienced adviser, for example, at a Citizens Advice Bureau. To search for details of your nearest CAB, including those that can give advice by email, click on nearest CAB.
If only one person lives in a property they will be the liable person. If more than one person lives there, a system called the hierarchy of liability is used to work out who is the liable person. The person at the top, or nearest to the top, of the hierarchy is the liable person. Two people at the same point of the hierarchy will both be liable.