The Council Tax Payer, or the “liable person”, is responsible for seeing that the Council Tax bill is paid, and is the person who first fits one of the following descriptions, starting with number 1 and working through to number 6 in numerical order:

1. Resident Freeholder (owner)

2. Resident Leaseholder

3. Resident Statutory or Secure Tenant

4. Resident with a licence to occupy

5. Resident aged 18 years or over

6. Owner - if the property is unoccupied

There can be more than one liable person for a property, e.g. joint resident owners. In addition, married or common law partners of liable persons are also liable, even if they are not owners or tenants themselves.


The full Council Tax bill assumes that there are two adults (aged 18 or over ) living in the property. If only one adult lives in the property as their main home, the bill is reduced by 25%.

Some people will not be counted when looking at the number of adults living in a property, provided they meet certain conditions:-

a) Full-time students, student nurses, apprentices & YTS trainees;

b) Patients resident in a hospital, care home or a nursing home; c) People who are severely mentally impaired (the property may be fully exempt from Council Tax if is is occupied only by people who are severely mentally impaired);

d) Residents of certain hostels or night shelters;

e) Careworkers on a low income, and people providing constant care for someone in need who is not their spouse, partner or a child aged under 18 years;

f) 18 & 19 year olds who are at, or who have just left, school;

g) Members of religious communities (i.e. monks and nuns);

h) People in prison ( except for non-payment of fines or Council Tax);

I) Members of visiting forces & certain international organisations.

If all residents are disregarded as above, the Council Tax bill is reduced by 50%. If a property is no-one’s main home and it is not exempt, the Council Tax bill may be reduced. Please contact us for more information.

3. PEOPLE WITH DISABILITIES (Disablement Relief)

If a disabled person - child or adult - needs an extra room (not a W.C) or extra space in the dwelling to meet special needs arising from their disability, the Council Tax bill may be reduced to that of a dwelling in the next band down. This applies to properties in bands B to H; if your home is in Band A the reduction will be to a figure equivalent to five ninths of a Band D property.


Council Tax Reduction Scheme replaces Council Tax Benefit from 01/04/13. People who have reached the qualifying age for Pension Credit subject to their income may be entitled to a maximum discount of 100%. The amount of the discount will reduce where the person’s income exceeds the living allowances for the household.

People who are working age subject to their income may be entitled to a maximum discount of 90%. The amount of the reduction will reduce where the person’s income exceeds the living allowance for the household. Information and application forms are available from:-

Wyre Forest Customer Service Centre, Kidderminster Town Hall, Vicar St, Kidderminster DY10 1JX