Who pays Council Tax

Council tax must be paid on every domestic property that is not exempt and is normally payable by:

• A person aged 18 years or over and,
• Whose sole or main residence is at the property

What if there is more than one person in the property?

The person liable for Council Tax is the one who is nearest the top of the list below, named the hierarchy of liability.

1. A resident freeholder (owner-occupier),
2. A resident leaseholder,
3. A resident tenant,
4. A resident with a contractual license to occupy, such as caretakers/publicans,
5. A resident, including squatters or illegal tenants,
6. If no one lives there, the owner or tenant (if the tenancy has not ended).

What is joint and several liability?

In some cases two or more people may be liable for the Council Tax for a property.  Joint and several liability occurs when:

• More than one person is at the same position in the hierarchy of liability.
• Residents are married to each other or live together as husband and wife or
• Residents are civil partners or live together as civil partners.

If two or more people are jointly liable for council tax, they will both be liable for the total amount owed. If the Council Tax bill goes unpaid, the Council can pursue either of them for payment.

Is the resident always liable to pay Council Tax?

There are some types of property where the owner is responsible for the Council Tax:

• Residential care home, nursing home, or hostel,
• Property occupied by a religious community, such as monasteries and convents
• Properties occupied by ministers of religion, as a residence from which the minister’s duties of office are carried out,
• Properties occupied by asylum seekers,
• Properties occupied by resident staff,
• House in multiple occupation (bed-sits or properties where more than one household lives, and they pay rent only for the part they live in).
• The residents are all under the age of 18