Council tax

1. residents who have a freehold interest
2. residents who have a leasehold interest
3. residents who are statutory or secure tenants
4. residents who have a contractual licence to occupy the whole dwelling
5. other residents
6. 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, (1) will apply when those conditions are met, but if no one is liable under the category then (2) 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 (A) residential care homes, nursing homes and some hostels
• 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.