The person who would be held liable for Council Tax will be the person aged 18 or over who fits the description nearest the top of the following list.
- Resident Freeholder
- Resident Leaseholder
- Resident Tenant
- Resident Licensee
- Non Resident Owner
In most cases this will be the resident who either owns or rents the dwelling.
If there are no residents the owner will be liable unless a person has a leasehold interest of 6 months or more in the property, which has not yet expired.
Owners who live elsewhere can be liable for Council Tax on certain occupied dwellings, these include:
- residential care homes & nursing homes,
- houses in multiple occupation,
- dwellings occupied by a religious community,
- dwellings occupied by live in staff employed in domestic services,
- residences of ministers of religion.
Joint & Several Liability
Where more than one person has the same interest in the property, each person will be held liable to pay the whole Council Tax charge.
This means that if 2 people are jointly liable for Council Tax each will be responsible to make sure the whole bill is paid and not just their half share.
Married couples (who are resident at the same dwelling) or couples living together as husband and wife are deemed to be jointly liable for Council Tax even when only one person may be named as the owner or tenant of a property.
Appeals Against Liability To Pay
You may appeal if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because your property is exempt; or that the Council has made a mistake in calculating your bill.
If you wish to appeal on these grounds you must first notify the Council in writing so that they have the opportunity to reconsider the case. If you are not happy with the Council's response you may appeal further to a Valuation Tribunal.
Making an appeal does not allow you to withhold payment of tax in the meantime, but if your appeal is successful you will be entitled to a refund of any overpaid tax.
Further details of the appeal procedures (including the role of valuation tribunals) may be obtained from the Council.