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Who pays Council Tax?

Who is liable to pay Council Tax

The person highest on the list below is usually responsible for paying.

  • The owner who lives in the property.
  • The tenant who lives in the property.
  • The subtenant who lives in the property.
  • Someone else who lives in the property.
  • The owner if nobody lives in the property.

Couples who are married or living together as such are responsible, jointly and individually, for paying Council Tax even if their names are not on the bill. Joint owners or tenants are also responsible, jointly and individually, for paying the Council Tax even if their names are not on the bill.

Note: 'Jointly and individually' means that the amount on the bill is not split into shares. We can choose to collect the full amount of the Council Tax bill from anyone who is legally responsible for it. It is then up to the person who pays to get back a share from everyone else.

Appealing against who is responsible for paying Council Tax

You can appeal against the decision that you are responsible for paying Council Tax. You must continue to pay your Council Tax until we have made a decision on your appeal.

Please write to:

Revenues Manager
Revenues Unit
Civic Centre
Howden South Road
Livingston
West Lothian
EH54 6FF