Great Yarmouth Borough Council

Council Tax | Council Tax Policies | Housing & Council Tax Benefit | National Non-Domestic Rates |

You will have to pay Council Tax if you are aged over 18 and live in a property as your main home. The person(s) billed will be whoever comes highest in the following 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)

What if I have more than one property?

You cannot have more than one property as your main home, even when your properties may be within the same parish or in different parts of the country. You can get discounts on the properties, but it is up to the respective council to decide which is your main home - you cannot choose.

Joint liability

If more than one person owns or leases a property, they will be equally responsible for paying Council Tax.

If you are the partner (whether married or not) of the person who has to pay Council Tax, you are also responsible.

If nobody lives in the property, the owner must pay Council Tax

This means that usually the person who owns and does not live in the property must pay Council Tax.

Who is the owner?

The owner is the freeholder or leaseholder.

What if I think I don't have to pay Council Tax?

If you don't think you are liable to pay, please contact us first. If you are not happy with our response, you can appeal to the Valuation Tribunal.

Further information

Council Tax Benefit is available to help people meet their Council Tax liability. It can be awarded to people who have low income.

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