An owner, occupier or tenant aged 18 or over living in the property is usually responsible for paying the Council Tax.
In certain circumstances, owners who do not live in the property must pay the Council Tax. For example, a 'House in Multiple Occupation' (HMO).
An HMO is a home occupied by tenants who do not form a single household and who each pay their own rent and have their own tenancy.
Some people are exempt from paying Council Tax, students and trainees for example.
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