Council Tax: Who should pay?

Tell us about you

Fill in the form below and email it to us at It will help us decide if you need to pay Council Tax or qualify for any discounts or exemptions.

You will need Adobe Reader 7 or above to open this form and type into it. Alternatively, you can print it off and post it back to us at Revenues Service, Cunard Building, Water Street, Liverpool, L3 1AH.

Who's responsible?

Generally, the person who is highest in the following list is liable to pay the Council Tax:

  • Resident freeholder, e.g. an owner occupier.
  • Resident leaseholder, e.g. an owner occupier who is paying a ground rent.
  • Resident statutory or secure tenant, e.g. a council or private tenant.
  • Resident licensee, e.g. the landlord of a public house who lives on the premises.
  • Other resident, e.g. a squatter.
  • Non-resident owner.

Note: Husbands and wives, partners and joint owners are liable to pay Council Tax. The bill will show all the names, although only one bill may be sent.

When the owner should pay

The owner is liable to pay the Council Tax in the following special cases:

  • House in multiple occupation, e.g. groups of bedsits which share washing and cooking facilities.
  • Care and nursing homes together with some hostels.
  • Convents.
  • Some second homes.
  • Some vicarages.
  • Properties occupied by asylum seekers (from April 2000).