When you do and don't pay Council Tax

In some special cases the owner, not the residents, has to pay the Council Tax. These are:

• Properties occupied by more than 1 household, where the residents pay rent separately for different parts of the dwelling and where the households may share cooking or washing facilities eg some hostels, nurses' homes or groups of bed-sits
• Residential care homes, nursing homes (such as hospices), nursing homes for mental health care or certain types of hostel providing a high level of care
• Religious communities such as monasteries or convents
• Properties that are not the owner's main home, but which are the main home of someone that the owner employs in domestic service
• Vicarages and other properties where a minister of religion lives and works (where the owner-occupier is a Church of England minister of religion the church is responsible for the bill)