When you do and don't pay Council Tax

Who must pay Council Tax

You’ll usually have to pay Council Tax if you’re 18 or over and own or rent a home. A full Council Tax bill is based on at least 2 adults living in a home. Spouses and partners who live together are jointly responsible for paying the bill.

Generally, the person who is highest in the following list is liable to pay the Council Tax:

  • Resident freeholder - this could be someone who owns and lives at the property
  • Resident leaseholder - this could be an owner who lives at the property who is paying a ground rent
  • Resident statutory or secure tenant - this could be a Housing Association or private tenant
  • Resident licensee - this could be a landlord of a public house who lives on the premises
  • Other resident - this could be a squatter
  • Owner who does not live at the property

A resident is someone aged 18 years or over who lives in the property as their only or main home.

In some cases more than one person is responsible for making sure that the Council Tax is paid. People who are joint owners or joint tenants are jointly liable. A person who is severely mentally impaired will not be jointly liable.

When you become responsible for Council Tax at a property, you must notify us by email at counciltax@harborough.gov.uk

If you disagree with our decision about who is responsible for a property's Council Tax bill you can contact us by email at counciltax@harborough.gov.uk. We will review your information and must reply to you within 2 months. If you still disagree with our decision you can appeal to a Valuation Tribunal. You should continue to pay your original bill while you wait for a decision.