Home | Who should pay Council Tax?

Council Tax is charged on all residential properties in England, and bills are issued to each property, whether occupied or not. Find out who is liable to pay Council Tax.

Paying the right level of Council Tax

The government has issued guidance to help you check that you are paying the right level of Council Tax.

Who is liable to pay Council Tax?

Using a hierarchy of liability, we work out who is liable to pay the property's Council Tax.

To find out who is liable for Council Tax, check the list below. If you find a description that applies to you or someone in your home, they are responsible for paying the Council Tax.

you own and live in the property, meaning you may be the leaseholder, freeholder or landowner
you rent the property and have a tenancy agreement
you rent the property but do not have a formal agreement in place to stay there, though you do have permission
you live in the property but do not have a formal agreement in place to stay there, for example, you may be squatting
you own or have a tenancy for a property which no one lives in

Spouses and partners who live together are jointly responsible for paying Council Tax, even if the property is owned or rented by only one of you.

Sometimes, the property owner will have to pay instead of the person who lives there. The owner is liable to pay if:

all residents who live on the property are under 18 years old
the property is home to asylum seekers
the residents are staying in the property temporarily, and their main home is somewhere else
the property is a registered care home, hospital, hostel or women's refuge
the property is a house in multiple occupation

Discounts and disregards

There may be cases where the liable person is entitled to a Council Tax discount, or the property is exempt from Council Tax.

Second homes and holiday homes

The owner will be liable for Council Tax on furnished second homes, holiday homes or where the property is unoccupied and unfurnished.

Visit Council Tax premium charges for more information about charges on these types of properties.

If you think your bill is incorrect

If you are paying Council Tax and think the bill needs to be corrected or the property owner should pay, email Ctax@north-norfolk.gov.uk. Make sure your email's subject line includes your Council Tax account number.

Council Tax fraud

It is a criminal offence to try to avoid paying Council Tax by giving false information to the Council or by not telling them about any changes that might affect how much Council Tax you pay. If you feel that your circumstances have changed that might mean your Council Tax bill needs to be adjusted, you must contact your Council to let them know.

Examples of the different types of Council Tax fraud could include:

claiming a single-person discount when other adults are living at the property
claiming a student exemption when not enrolled on a course of full-time education, or not declaring that non-students are living in the property
giving false information to claim a discount, exemption or other reduction
not telling the Council when a discount or other reduction should be cancelled
giving false information to avoid paying an empty or second home premium charge
providing false or incorrect information when applying for Council Tax support
failing to let the Council know of a change in your income or circumstances that might affect the level of support or discount you are entitled to

Where fraud is discovered, Councils will always try to get the money back and consider whether further action is appropriate. Further action could include a caution, an administrative penalty, being denied current or future reductions, or being prosecuted.

North Norfolk District Council will carry out financial checks and will contact other organisations and authorities to verify information.