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Who should pay Council Tax

 Find out who needs to pay Council Tax

Who pays Council Tax

If you’re over 18, you usually have to pay Council Tax.

A Council Tax bill is based on 2 adults living in the same home, providing it's their only or main residence. 

If you are a joint owner or tenant, married or living together, you’re all responsible for paying Council Tax. 

People responsible for paying Council Tax are:

  • an owner-occupier
  • a tenant
  • a licensee
  • the owner if the property is empty
  • the owner of a house in multiple occupancy (HMO)
  • a resident of a caravan or boat, if it's your main home

The Valuation Office Agency (VOA) decides whether a resident living in a caravan or boat should pay Council Tax. This is not a decision made by the Royal Borough of Kingston. 

Who does not pay 

Some people are not counted (disregarded) when working out how many people live in a property. This means you might be able to apply for a discount on your Council Tax bill.

You do not have to pay if you’re:

  • under 18 
  • on some apprentice schemes
  • 18 or 19  and in full-time education
  • a full-time student at college or university
  • under 25 and get funding from the Education and Skills Funding Agency
  • a student nurse
  • a foreign language assistant registered with the British Council
  • severely mentally impaired
  • a live-in carer for someone who is not your partner, spouse, or child under 18
  • a diplomat

Find out if you qualify for any Council Tax discounts or exemptions

Houses in multiple occupancy (HMO)

Most landlords do not need to pay Council Tax. However, you must pay if you’re a landlord of a house in multiple occupancy (HMO). 

Definition of a house in multiple occupation (HMO) 

For Council Tax purposes, a property is an HMO if it is: 

  • built or adapted for tenants to live in who are not a single household 
  • lived in by people who each have a separate tenancy agreement to live in one part of the property 

A property may be considered an HMO for another purpose, such as environmental health or housing, but that does not mean it is an HMO for council tax purposes.

Contact us if you need to pay Council Tax

If you need to pay council tax or have questions about your council tax responsibilities as an HMO landlord, contact us using the council tax enquiry form.

Last Modified: 27/07/2024 08:43:57