Council Tax FAQs
Who pays Council Tax?Who pays Council Tax?
||All properties used as someone's home will be subject to the Council Tax. The tax is paid by the person living in the property
who has the greatest legal interest
Usually this is the owner if they live at the property or the tenant if the owner lives elsewhere.
Additionally the owner will pay tax on the following properties:
- Properties which are empty
- Bedsits, Hostels and properties used by more than one household
- Care Homes and Nursing Homes
- Properties used by Ministers of Religion
If a demand is sent to you that you think that another person should pay the tax please contact the Local Taxation Section - Revenues Division.
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