Liability for Council Tax

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General Information about Liability for Council Tax

Liability is based on a hierarchy concept (batting order), and the Billing Authority is required to look initially for the resident with an interest in the dwelling or part of it in the following hierarchical order:

• Resident with a freehold interest
• Resident with a Leasehold interest
• Resident with a Statutory or Secure Tenancy
• Resident with a Contractual Licence
• Any other resident

If the dwelling is empty or the persons there do not occupy the dwelling as a sole or main residence, then the Owner will be liable.

A resident means any person of 18 years or more who has their sole or main residence in the dwelling concerned.

All persons with the same interest in the dwelling are equally liable for the Council Tax.

Married/Unmarried couples are jointly and severally liable even if they do not have equal interest in the dwelling.

Severely Mentally Impaired person cannot be liable for Council Tax if they reside with another person who is not so impaired.

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Owners Liability

In addition to dwellings where no-one has their sole or main residence, an owner may become liable on certain classes of dwellings specified in the Liability for Owners Regulations.
The relevant classes are:-

• Class A:  Residential care Homes etc.;
• Class B:  Dwellings inhabited by religious communities;
• Class C:  Houses in multiple occupation (bedsits etc.)
• Class D:  Dwellings occupied by resident staff; and
• Class E:  Dwellings inhabited by ministers of religion.
• Class F:  Dwellings solely occupied by asylum seekers (effective from 3 April 2000).

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