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Who Should Pay

Council Tax - Who Should Pay

You will have to pay Council Tax if you are aged over 18 and live in a property as your main home. The person(s) billed will be whoever comes highest in the following list:

  1. A freeholder living in the property
  2. A leaseholder living in the property
  3. A tenant living in the property
  4. A licencee living in the property
  5. Any other person (including squatters)

What if I Have More Than One Property?

You cannot have more than one property as your main home, even when your properties may be within the same parish or in different parts of the country. You can get discounts on the properties, but it is up to the respective council to decide which is your main home - you cannot choose.

Joint Liability

If more than one person owns or leases a property, they will be equally responsible for paying Council Tax.

If you are the partner of the person who has to pay Council Tax (whether you are married, have a civil partnership or neither), you are also responsible.

If Nobody Lives in the Property

This means that usually the person who owns the property must pay Council Tax.  Or, if there is a lease, then it's the leaseholder's responsibility to pay.

Who is the Owner?

The owner is the freeholder or leaseholder. If the owner does not live in the property, they will only have to pay Council Tax if nobody else lives there.

What if I Think I Don't Have to Pay Council Tax?

If you don't think you have to pay, please contact us first. If you are not happy with our response, you can appeal to the Valuation Tribunal.

Enquiry Form

The Council Tax Enquiry Form is available to complete online or as a downloadable pdf file:

PDF version - Council Tax Registration Enquiry Form (21Kb)

Online version - Council Tax Registration Enquiry Form

If you want more information about reductions for people with disabilities, then please contact us.

Further Information

Council Tax Benefit is available to help people meet their Council Tax liability. It can be awarded to people who have low income.

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Swindon Borough Council
Civic Offices, Euclid Street
Swindon, Wiltshire SN1 2JH

Telephone
01793 463000

Email:info@swindon.gov.uk

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