Non-resident owners
In certain circumstances, the non-resident owners of particular properties will always be liable to pay the council tax. These types of property are:
- Class A: residential care homes, nursing homes and some hostels
- Class B: dwellings of religious communities
- Class C: dwellings in multiple occupation
- Class D: dwellings which are occasionally occupied by an employer whose staff are resident
- Class E: residences of ministers of religion
- Class F: dwellings provided to asylum seekers