The amount you or your tenant pays depends on which band your property is in and the number of residents who are in that property. For example, if you have a sole tenant who is liable to pay their own council tax bill, they will be entitled to a single person discount.
In some cases the owner, not the resident will be liable. These cases include:
- Houses in multiple occupation
- Residential nursing or care homes and some hostels
- Religious communities
- Property occupied by resident staff to enable them to carry out their duties
- Property where a minister of religion lives and works
- Property occupied by asylum seekers