There is only one Council Tax bill for each property. A property is a house, flat, maisonette, or other domestic property that someone can live in.

The person living in the property with the greatest "legal right" to it is responsible for paying the Council Tax bill. Normally this would be the owner who lives there or the tenant.

To work out who is responsible for paying the Council Tax for your home, look down the list below. The list gives ‘categories of residence’ from 1 to 5.

If category ‘1’ applies to someone living in your home, that person is responsible for paying the Council Tax bill. If category ‘1’ does not apply, continue to look down the list until you come to a category that does apply to someone living in your property. If the category that you have reached applies to two or more people, then both of them or all of them are jointly responsible for paying the Council Tax bill.

Categories of residence

  1. The owner of the property (who owns the ‘freehold’)
  2. A person who owns the lease
  3. A tenant (including a council tenant)
  4. Someone who has a license to live in the property
  5. Someone who just lives there

    If no adults live in the property as their main home, the owner or leaseholder of the property, is responsible for paying the Council Tax bill.

Joint liability

If the category for your home applies to two or more people, these people are jointly responsible for paying the bill, even if the bill is addressed to only one of them. For example, joint owners will be jointly responsible. It is important that you identify everyone responsible for paying the bill, because anyone responsible for paying can claim Council Tax Benefit.

It will be up to the person named on the bill to collect any payments from anyone else living in the property who they consider should contribute towards the tax. If you have received a bill that does not show the names of everyone who is responsible, we can send you a revised bill confirming that they are responsible for paying the Council Tax.

Just write to us with proof that the other people are also liable, and we will arrange it. Married couples, and couples who live together are also jointly responsible for the bill. This applies even if they are in different ‘categories of residence’ or if only one of their names appears on the bill.

The owner

If the owner of the property does not live there, he or she will be responsible for paying the bill if:

  • no adults live in the property as their main home; or
  • the property is let to more than one household, for example hostels, or buildings containing bedsits with people who share facilities; or
  • the property is a residential care home, nursing home or mental nursing home; or
  • the property is occupied by a religious community or ministers of religion; or if domestic service staff live in the property or
  • dwellings occupied by Asylum Seekers.

Moving into or moving out of a property in Waltham Forest?

If you are moving into or out of a property in Waltham Forest, please let us know. There are more details on the Moving Home page.

Contact us

Disputing liability

  • If you are named on the Council Tax bill but you think that is wrong, please contact the Revenues and Benefits Service. Tell us why you think you are not responsible for paying the Council Tax, and enclose any proof. We will look into the matter, and write to tell you of our decision.
     

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