You only have to pay council tax if you're 18 or over and own or rent a home.

You're jointly liable for paying council tax if you're:

• married
• not married but live together as a couple
• joint owners or tenants.

You're not responsible for paying council tax if you're a landlord and your tenant does not pay their council tax.

If no one is living in the property, the owner of the property must pay the council tax.

Exemptions

Some properties are exempt from paying council tax, for example, properties occupied entirely by students.

Check if your property is entitled to an exemption

Empty properties are not entitled to exemptions.

Discounts

You'll usually get a discount if you live on your own in a property. This is known as a single person discount.

Check if you're entitled to a discount

Appeal council tax liability

You can appeal if you do not believe you should be paying council tax. Write to:

If your first appeal is unsuccessful, you can appeal to the Valuation Tribunal within 2 months of receipt of the council's decision. Find out more about making an appeal to the Valuation Tribunal.