Who is Liable?
There is a hierarchy used to determine who should be named on
the Council Tax bill for your property. The person who appears
first on the list below is the person who will be billed
1. Residents who own the freehold to the property
2. Residents who own the leasehold to the property
3. Residents who are 'statutory' or 'secure' tenants
4. Residents who have a licence to live in the property
5. Other residents
6. People who own, but do not live in the property
When the Owner is always liable
In certain circumstances the owner will always be liable to pay
the Council Tax even if they do not live in the property. These
are:
- Owners of properties that are occupied by religious
communities
- Owners of properties that are occupied by people who each have
individual tenancy agreements only allowing them the right to
occupy part of the property These properties are referred to as
Houses of Multiple Occupation (HMO's).
- Owners of properties occupied by resident members of staff
- Owners of residential care homes, nursing homes, mental nursing
homes and some hostels
- Owners of properties occupied by ministers of religion who
perform the duties of their office from the property
- Owners of properties provided to an asylum seeker
Joint and several Liability
This means that joint owners, joint tenants and the partners of
liable people, including couples in a civil partnership will also
be responsible for paying the Council Tax and will be named on the
bill if they live in the same property (a partner is someone you
are married to or living with as if you were married). In the event
of non-payment of the Council Tax account, the full amount owed can
be collected from any of the people named on the bill. There
are special rules for people who are severely mentally impaired or
students.
Sole or main residence
If a person lives in two or more properties, the Council will
need to establish which property is a person's main home, in order
to make the appropriate charge. The person will be required to
complete an sole or
main application form that asks them to provide the information
required for the Council to make a decision.
For further information please contact us.