As explained by Citizens Advice Scotland, it is usually the person living in the dwelling who is liable to pay, regardless of whether or not he or she owns the property. A non-resident owner may be liable, however, if the occupancy situation meets certain criteria (for example, if the house is shared by a number of different households, or if all people living in it are under 18). eople on low incomes may be eligible for help through Council Tax PReduction, administered by local councils.