London Borough of Croydon

Council tax - liability

Joint and several liability
Liability and the severely mentally impaired and students
Liability for unoccupied properties
Who is responsible for paying the council tax?

Council Tax liability for unoccupied properties is the responsibility of the owner.

The owner is usually the freeholder or the leaseholder of the property. However, if the property is rented the tenant may sometimes be counted as the owner.

When can a tenant be made to pay the council tax if nobody lives in the property?

Usually the landlord has to pay the council tax if nobody lives in the property. However, the tenant will have to pay if they have a fixed-term tenancy or lease for six months or more and the tenancy or lease has not yet ended.

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