Information on who is liable to pay Council Tax. For each household a person (or persons) over the age of 18 is designated as being responsible for payment of the Council Tax, and this will depend on which category they fit into.
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Council Tax is charged on a daily basis. In March each household receives a bill for the whole of the coming year.
The categories are:
- residents who have a freehold interest
- residents who have a leasehold interest
- residents who are statutory or secure tenants
- residents who have a contractual licence to occupy the whole dwelling
- other residents
- non-resident owners of the dwelling
Note:-Identification of the liable person is by way of determining the first category in the above list to apply in each case. Thus, a) will apply when those conditions are met, but if no one is liable under the category then b) will apply, etc.
Non-Resident Owners
In certain circumstances, the non-resident owners of particular properties will always be liable to pay the Council Tax. The types of property are listed below:
Class B) dwellings of religious communities
Class C) dwellings in multiple occupation
Class D) dwellings which are occasionally occupied by an employer whose staff are resident
Class E) residences of ministers of religion
Class F) dwellings provided to asylum seekers
Joint and Several Liability
Persons who share the same interest in a property are jointly and severally liable for payment of the Council Tax. This means that husbands and wives of liable people, will also be liable for payment of the Council Tax if they live in the same dwelling. The same applies to joint-tenants and unmarried couples if they are living together as man and wife.
Civil Partners or those living together as civil partners, as defined in The Civil Partnership Act 2004 are now also classed as jointly and severally liable for Council Tax purposes.
