People who live in a property as their main home have to pay the council tax for that property. We define you as a resident if you are 18 years old or over and live in a property as your main home.
If more than one person lives in a property, we use a system called the Hierarchy of Liability to work out who has to pay the council tax. The person nearest to the top of the hierarchy is the person who has to pay. Two people at the same point of the hierarchy have the same responsibility to pay. If no one lives in the property then the owner has to pay the council tax.
We issue an information leaflet to you each year to help you to understand your bill.