Who should pay Council Tax

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There is one Council Tax bill for each home whether it is owned or rented.

In most cases the person (or people) aged 18 or nearest the top of the following list is responsible for paying the tax:

  • Owner-occupiers;
  • Leaseholders;
  • People who pay rent;
  • Residents who have a licence to occupy the property, for example, people who live in tied cottages;
  • Residents with no legal interest in the property;
  • People who own property but do not live in it.

Some people don't have to pay Council Tax at all and are entitled to help with their bill. Certain types of buildings are also exempt.

Discounts, exemptions and empty properties

The responsibility for paying the Council Tax for a rented property can lie with the tenant or the landlord, depending on the letting arrangement.

The tenant is responsible:

If a tenant (either an individual or a family) is renting the whole property, it is their responsibility to pay the Council Tax until the tenancy has been legally ended. The bill will be sent straight from the Council to the tenant.

If the property has more than one tenant who are joint tenants, they are jointly responsible for paying the Council Tax. The bill will be sent straight from the Council to the tenant.

The landlord is responsible:

If the property has several tenants who all have individual tenancy agreements to occupy only part of the building, then the property is a House in Multiple Occupation (HMO). In this case the law says that the landlord is responsible for paying the Council Tax. The bill will be sent straight from the Council to the Landlord.

Houses in Multiple Occupation

Keep us informed

If there are any changes to the tenancy at a rented property it is important that we are notified as soon as possible.

To report changes, simply click on the button below:

Contact us now

Contact Details

Council Tax,
Ipswich Borough Council,
1W Grafton House,
15-17 Russell Road,
Ipswich,
IP1 2DE

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01473 432000