There is one Council Tax bill for each home. Usually it's the owner-occupier, or the tenant living in the property, who has to pay the bill. Spouses and partners who live together are both responsible for paying the bill.  The person who has to pay the Council Tax is called the 'liable person'. The liable person is the:

• person who lives in the property and owns it;
• person who lives in the property and has a lease (this includes 'assured tenants' under the Housing Act 1988);
• person who lives in the property and is a 'statutory' or 'secure' tenant;
• person who lives in the property and isn't a tenant but has permission to live there;
• person who lives in the property (for example a squatter);
• person who has a lease of six months or more on the property, but doesn't live there; or 
• person who owns the property but doesn't live there.