Who pays Council Tax
Each property receives one Council Tax bill.
If only one person lives in a property, he or she will be the person liable to pay Council Tax.
If two or more people live in a property the person highest on the following list will be responsible for paying Council Tax.
- Resident freeholder
- Resident leaseholder
- Resident tenant
- Resident licensee
- Any other resident
- The owner, where no one is resident
A resident is anyone aged 18 years or over who lives in the property as their only or main home.
Joint liability
Two or more people can be jointly liable for Council Tax at one property.
This applies to:
- joint owners or joint tenants
- residents who are married, live together as husband and wife or who are civil partners
This means that the Council can require all of them or any one of them to make payment of Council Tax.
You can request to add a person to your council tax bill by using the Council Tax general enquiry form.
When the owner is liable
In some situations the owner, not the residents, of a property is liable to pay Council Tax for the following types of property.
- Unoccupied and unfurnished properties that have been empty between 2 – 5 years will be charged an additional 100 percent empty homes premium, this will mean that Council Tax will be charged at 200 percent. For more information please see the Cabinet report.
- From 1 April 2024 properties which are unoccupied and unfurnished for 5 years or more will be charged an additional 200 percent empty homes premium, this will mean Council Tax will be charged at 300 percent. If your property remains unoccupied and unfurnished for 10 years or more an additional 300 percent empty homes premium will be charged, this means 400 percent Council Tax will be charged. For more information see the Cabinet report.
- Residential care homes, nursing homes or hostels
- Houses in multiple occupation
- Properties inhabited by religious communities
- Properties occupied by resident staff
- Properties used by ministers of religion
- Dwellings occupied solely by asylum seekers
Empty furnished second homes premium
In accordance with Section 11C of the Local Government Finance Act 1992, notice is hereby given, that on 28 February 2024 the Council of the London Borough of Havering agreed to introduce a Council Tax Empty Premium for unoccupied, furnished second homes.
The legislation states the billing authority must make a determination to change this at least one year before the beginning of the financial year to which it relates.
The introduction of this premium will come into effect from 1 April 2025 and an additional 100 percent second homes empty premium will be charged if there is no resident at the dwelling and the dwelling is substantially furnished.
This premium will become payable in Havering from the date the property becomes empty.
The premium will not apply for periods where the empty property is subject to other discounts or exemptions.
Discounts and exemptions
Find out about discounts and exemptions for certain people and properties.