Who pays council tax

Council Tax is charged on all domestic properties in England and Wales , including houses, flats, maisonettes, caravans, houseboats etc.

One Council Tax Demand will be issued to each household.

The person liable to pay the Council Tax for a particular dwelling is the person who falls within the first category in the below hierarchy:

• resident/s of the dwelling with a freehold interest- owner occupier
• resident/s of the dwelling with a leasehold interest
• resident/s of the dwelling who are statutory or secure tenants
• resident/s of the dwelling with license to occupy the property
• any other resident/s of the dwelling
• non resident owner/s of the dwelling

Joint and several liability

If there is more than one person who fits the same level of criteria on the hierarchy they will be jointly and severally responsible for paying the Council Tax. This also applies to couples living together.

If you are regarded as being jointly and severally liable we will send a bill for all of you and you will be liable for the whole of the Council Tax for your property. The balance will not be divided into each individual's share and recovery action, in respect of any unpaid balance, may be taken against all or any of the liable parties listed on the Demand Notice.

Liability for Owners

The owner of a property will be held liable for the Council Tax during any period when the property is unoccupied, although they may be able to apply for certain discounts or exemptions in respect of the property.

There are also certain exceptional circumstances when the owner will be held liable for the Council Tax even though the property is occupied. These properties are as follows;

• Care Homes, Independent Hospitals and Hostels
• Properties inhabited by Religious Communities
• Properties occupied by resident domestic staff
• Properties inhabited by ministers of religion
• Properties occupied by Asylum Seekers
• Houses in Multiple Occupations*