Council tax liability
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
Last updated Monday, 4th January 2016