Who should pay council tax 

  • There are a number of decisions the Council has to make in determining whether you are liable to pay council tax.

    View your account online

    • You can see how your council tax bill has been calculated and your outstanding balance. You can also:

      » check the payments you have made and when any future payments are due
      » set up or amend a direct debit
      » view or print your current and previous bills

      View your account online

      The website is available 24 hours a day and it is updated regularly, so you can see up to date information and check the progress of changes you have told us about. You will need to register but you will only need to do this once.  

  • Change the way you pay your instalments

    • Annual council tax bills in Bolton are usually issued in March to be paid by 10 monthly instalments from April to January. However, you can ask for your instalments to be spread over 12 months from April to March.

      You can also:

      » choose to pay weekly, fortnightly or monthly
      » pay by direct debit, standing order, cash, cheque, debit or credit card

      If you wish to change how you pay your council tax, complete the online form.

      Change the way you pay  

  • Who is liable

    • Generally the order of liability to pay council tax is as follows:-

      » Resident freeholder e.g. an owner occupier
      » Resident leaseholder e.g. an owner occupier who is paying ground rent
      » Resident statutory or secure tenant e.g. a private tenant
      » Resident licensee e.g. the landlord of a public house who lives on the premises
      » Other resident e.g. a squatter
      » Non-resident owner

      A resident is a person aged 18 or over who lives in the property as their main home. 

  • Joint and several liability

    • There can be more than one person liable to pay council tax for a property. The council tax bill will show all the names, although only one bill may be sent.

      Married couples, civil partners, people living together as if they were married or in a civil partnership are jointly liable even if they do not have an equal interest in the property. However, they cannot be jointly liable if one of them is a student or severely mentally impaired.

      People who share the same legal interest in a property e.g. joint owners or joint tenants are each liable to pay council tax.   

  • Cases where the landlord should pay council tax

    • The landlord is liable to pay the council tax in the following circumstances:-

      » For a house in multiple occupation (HMO) i.e. where the residents are liable to pay rent for separate parts of the property e.g. bedsits.
      » Properties occupied by asylum seekers (from April 2000)
      » Properties where all the tenants are under the age of 18 

      For more information see benefits and council tax advice for landlords

  • Appealing against the liability to pay council tax

    • If you do not agree with the decision about your liability, you need to write to us explaining why you are not happy with the decision.

      We will look at the decision again and write to you within 14 days of receiving your request.

      If you are still not happy with the decision you can use this link to appeal to a Valuation Tribunal.  

Council Tax

Po Box 32



Telephone 01204 331599

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