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Council tax

Who pays council tax?

Responsibility for paying council tax on a property depends on your circumstances, check if it's you.

Council tax needs to be paid on all domestic properties.

There is only one council tax bill for each property. The person highest on this list is normally responsible for paying the bill:

  1. owner, if they live in the property
  2. tenant living in the property
  3. sub-tenant living in the property
  4. anyone else living in the property
  5. leaseholder
  6. anyone else with the right to live in the property
  7. owner, if the property is empty

Joint owners or tenants

Two people can be responsible for council tax.

If there are two or more owners are tenants, both are responsible for paying council tax. This is even if we only send a bill to one person.

For couples who live together, both are responsible for the other person's council tax debt.

Contact us



0141 577 3002

Related information

Pay council tax

Problems paying council tax and other debts

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