Council Tax

Anyone aged over 18 years who rents or owns a property in North Somerset must pay Council Tax.

If more than one person owns or leases a property they will be equally responsible for paying the bill. If the property is unoccupied, the owner is responsible for paying. The person billed is the one who comes highest in this list:

  • a freeholder living in the property
  • a leaseholder living in the property
  • a tenant living in the property
  • a licensee living in the property
  • any other person – including squatters

When the owner should pay

The owner is responsible for paying Council Tax rather than the resident in these cases:

  • properties that are nobody’s main home
  • homes where the tenants have separate tenancy agreements for part of the property or where it has been adapted for partial occupation (for example, bedsits)
  • care homes, nursing homes and night shelters
  • religious communities (monasteries or convents)
  • some second homes
  • homes where a minister of religion lives and works
  • properties occupied by asylum seekers who are receiving support directly from the Home Office