Council Tax Liability

The Council can advise you on who will be liable to pay Council Tax for your property.

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:

  1. Owners of properties that are occupied by religious communities
  2. 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).
  3. Owners of properties occupied by resident members of staff
  4. Owners of residential care homes, nursing homes, mental nursing homes and some hostels
  5. Owners of properties occupied by ministers of religion who perform the duties of their office from the property
  6. 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.