It is normally the residents who are liable to pay the Council Tax but in certain cases liability for Council Tax has been placed on the Ownerof the property rather than the residents.

For Council Tax purposes the Owner is a person who holds the freehold or has a leasehold interest of six months or more. The classes are:

Resident Care Homes, Nursing Homes and some Hostels.

Dwellings of Religious Communities.

This covers the members of religious communities where the principle occupation is prayer, contemplation, education, the relief of suffering, or any combination of these. Each person must have no income and be reliant upon the community for their material needs.

Dwellings in Multiple Occupation.

This class is wide ranging and applies to any dwelling which has been constructed or adapted for occupation by more than one household and where each of the occupiers pays rent or a licence fee for part of the dwelling only. This includes hostels, bedsits and institutions such as nurses' homes.

Dwellings Occupied by Resident Staff.

This class covers dwellings in which the residents are employed in domestic service (or members of the families of such employees) and live in the dwelling as their main residence in order to maintain it for the occasional use of the Employer.

Residences of Ministers of Religion.

Where a Church of England minister owns and resides in the property, the Diocesan Board of Finance of the diocese is liable for Council Tax. For other denominations the actual owner is liable for Council Tax, whether or not this is the minister himself.

Crown Dwellings and Contribution in Lieu.

These are mainly armed forces' barracks and married quarters owned by the Crown. Contributions in lieu will be paid to billing authorities, whether occupied or not, broadly matching the amount which would otherwise have been payable.