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Who has to pay Council tax?

What is a 'resident' and 'owner'?

Resident: Any individual aged eighteen or over who has their sole or main residence in the dwelling.

Owner: A person who has an interest in the whole or any part of the dwelling. An interest is a freehold interest or leasehold granted for six months or more.

Examples of the above are:

  • free holders
  • Long lease holders
  • Assured and assured short hold tenants whose tenancies were granted for at least six months
  • Housing association and council tenants whose tenancies were granted for at least six months

Last updated Monday, 2nd November 2015

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