Worthing Borough Council

Who pays Council Tax?

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Lines open 9am to 5pm - Monday to Friday
Council Tax and Business Rates: 01903 221061
Housing and Council Tax Benefit: 01903 221062

revsbens@worthing.gov.uk

Normally the person who lives in a property will have to pay the Council Tax.  The list below shows who should pay in order of responsibility (from top to bottom):

1. A resident freeholder
2. A resident leaseholder
3. A resident statutory or secure tenant
4. A resident licensee
5. Someone who lives in the property with no security of tenure
6. The owner (the person entitled to legal possession)

For example:

If there is no resident freeholder (1) then the resident leaseholder (2) will be liable. If there is no resident freeholder (1) nor a resident leaseholder (2) then the resident tenant (3) will be liable to pay etc. until the liable person is determined.

More than one person may have to pay the bill, for example joint owners or joint tenants. Usually husbands and wives, couples living as man and wife and civil partners are jointly responsible, unless either of them suffers from a severe mental impairment.

There are also situations when the owner will have to pay rather than the resident, for example:

1. Properties that are nobody’s main home
2. Homes where the tenants have separate tenancy agreements for only part of the property, or where it has been adapted for partial occupation (for example, bedsits)
3. Care homes, nursing homes and night shelters
4. Religious communities (monasteries or convents)
5. Properties which are not the owner's main home but are occupied by their domestic staff
6. Homes where a minister of religion lives and works, or homes where religious communities are resident
7. Properties occupied by asylum seekers who are receiving support directly from the Home Office

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