Who Has to Pay Council Tax?

The person responsible for paying the Council Tax is known as the "Liable Person" and is the person placed highest in the following list:

  1. The resident owner of a property.
  2. The resident tenant of a property.
  3. The resident sub-tenant of a property.
  4. Anyone who lives in the property.
  5. The leaseholder of a property.
  6. The owner if the property is empty.

The name of the liable person or people is shown on the front of your bill. Two or more people can be liable even if we only name and send a bill to one of them. If you jointly own or lease a property either through occupancy or by relationship, you are all liable to pay the Council Tax bill, both jointly and as individuals. If you do not think that you should be shown as the liable person, or you do not agree with the amount of your bill, you can appeal, or for further information please contact us.   

Contact Us

Customer Contact Team

revenues@moray.gov.uk

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