Who is responsible for paying Council Tax?

People aged 18 or over have to pay Council Tax. To find out who is responsible for paying the council in your property, use the following list which shows order of responsibility. The person nearest to the top of the list will be responsible for paying the council tax:

  • resident freeholder
  • resident leaseholder
  • resident tenant
  • resident licensee
  • any other resident
  • the owner, where there are no occupants

A resident is someone aged 18 or over, who has their only or main home at your property.

If there are two or more residents in your home who meet the same description, such as joint freeholders, they will be jointly liable for payment of the bill. This means that the council can require all of them or any one of them to make payment.

Married couples and those living together as husband and wife or civil partners are also jointly liable. This is regardless of whether they have an equal interest in the property.

In certain instances, as listed below and subject to qualifying conditions, the Owner of a property will always be responsible for payment of Council Tax and not the residents. That applies to the 6 circumstances listed below:

  • Care homes
  • Houses in Multiple Occupation (HMO’s)
  • Homes inhabited by a religious community
  • Homes in which a resident is employed in domestic service
  • Homes inhabited by a minister of any religious denomination
  • Homes provided to an asylum seeker

If you are responsible for paying the council tax but haven't registered yet please register.

What to do if you believe you shouldn't be responsible for the council tax

If we have told you that you need to pay council tax, but you disagree, please check the following first:

  • If your tenancy agreement states that council tax is included in your rent, please see the list at the top of the page. If you are the only person in the property that features on the list you are responsible. We cannot remove you. Please speak to your Landlord or Managing Agent to discuss how payments will be made.
  • If you have moved out of the property, you will need to inform us that you have changed your address.

If the above does not apply please check the criteria below:

Tenants

As a tenant you're responsible for council tax. Your responsibility begins on the date stated on your tenancy agreement, or the date agreed with your landlord that you could move in.

If this is incorrect please provide the following:

  • Proof of your signed tenancy agreement or signed letter from your landlord
  • A cover letter to explain who should be liable

To submit the evidence please use our evidence upload form.

Landlord or managing agent

Landlords are responsible for any council tax due, in the capacity of the property owner, for periods when a property is vacant with no tenant.

If this is incorrect please provide the following:

  • Proof of rent received and a signed tenancy agreement
  • A cover letter to explain who should be liable

To submit the evidence please use our evidence upload form.

Owner

As a property owner you are responsible for council tax from the date of completion of buying the property.

If this is incorrect please provide the following:

  • A completion statement or a letter from your solicitor to confirm the date that the property was purchased.
  • A cover letter to explain who should be liable

To submit the evidence please use our evidence upload form.

Empty properties

If the property is not occupied you are responsible for the council tax as there is no reduction for empty properties.

If the owner has died you can find details of who is responsible for council tax on How to manage someone's council tax when they die.

Council Tax liability FAQs

How do I find out the name of my landlord?

You will need to check your tenancy agreement, or speak to your managing agents, or the person who collects the rent.

I only rent a room, do I have to pay council tax?

Generally if you only have an agreement for the one room and are only paying rent for the one room you will not be responsible for council tax. However your landlord will be, as it is considered a House of Multiple Occupation (HMO). If you only occupy one room but have a joint tenancy with other people for the whole property then you will be responsible for the council tax. You will be jointly and severally responsible for the bill with the other tenants.

I’ve been housed by Harrow Council, do I still need to pay council tax or inform you of my new address?

As you are the tenant you are responsible for the council tax. Normally the Housing department will let us know that you have moved in or out but you can do this yourself by using our change of address form. There are some exceptions if you are in a Bed & Breakfast, supported housing or in a property with a lot of other people. You need to speak to your Housing Officer about this.

I am only a guarantor for the tenancy but live elsewhere

Please send a letter explaining this with a copy of the tenancy agreement. To submit this use our Evidence upload form.

I think I should be exempt

Check to see if you qualify for any Discounts or Exemptions. Then submit the appropriate application after reading the guidance. In most instances you will still remain jointly and severally liable for the Council Tax, but if you qualify for a reduction the bill will be reduced.

I am not working so shouldn’t be responsible

Check to see if you qualify for Council Tax Support using our Benefits Calculator. If you qualify, you will need to Apply for Council Tax Support. You will still be jointly and severally liable for the Council Tax, but if you qualify for a reduction then the bill will be reduced.

How do I know what is my sole or main residence?

If you think your Sole or Main Residence is elsewhere and you should not be liable at this address, send a covering letter explaining this with a copy of the supporting information. To submit this use our Evidence upload form.