An occupier is someone who has their "sole or main residence" in the property - in other words, it's their home.
You may still be regarded as the occupier, even if you spend considerable amounts of time away from home, for example if you work away from home or work abroad.
If a property is unoccupied, meaning no-one actually lives there, the person who has the legal right to occupy the property becomes liable for Council Tax.
In most cases this will be the owner of the property. For further information on how much Council Tax is payable under these circumstances please see Discounts and Exemptions for Empty Homes.
It's quite possible that more than one person will be liable to pay, in the following circumstances:
Remember, where there is more than one person liable to pay Council Tax, the council can look for payment for all or part of the debt from any of the liable persons.
There are some exceptions to this rule, where it is the owners that are responsible for paying the Council Tax:
If you disagree with the Council's decision to make you liable for Council Tax you can appeal against your liability. Please see How to appeal your liability to pay Council Tax for more information.