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Who should pay Council Tax

For every domestic property in Lincoln there must be someone over the age of 18 who is liable to pay the Council Yax. 

The person liable for Council Tax follows the below order;

  1. A home owner living in a property (owner-occupier or freeholder owner)
  2. A leaseholder living in a property
  3. A tenant renting a property
  4. A person living in a property under licence, such as a caretaker or publican
  5. Any person living in the property including illegal tenants and squatters
  6. A non-resident owner of the property, such as a landlord

In some cases it is the owner who is liable for the Council Tax and not those who live there, such as;

  • A residential care home, nursing home or hostel
  • A house in multiple occupation
  • A property inhabited by a religious community
  • Properties used by a minister of religion
  • Properties occupied by asylum seekers

Houses in Multiple Occupation

A property is considered a House in Multiple Occupation (HIMO) if;

  • It was originally constructed or subsequently adapted for occupation by more than one household; or
  • The tenant(s) can only occupy part of the property or can occupy the property (whether alone or jointly with other persons) but are not responsible to pay rent in respect of the property as a whole.

In this case the owner of the HIMO is responsible for the Council Tax.


If your property has been classed as a HIMO and you do not agree with this decision please state your reasons in writing and return to: 

Revenues Section
PO Box 1257
Lincoln
LN5 5PQ