Who should pay the charge?
Government guidelines
Government guidelines tell us how to work out which member of the household is responsible for paying the Council Tax (the ‘liable person’).
These guidelines mean that the ‘liable person’ will usually be the owner or tenant of the property as long as they are living there.
If no one has a legal agreement to occupy the property then whoever is living there would be due to pay the charge.
When the property is no-ones main home, then the owner becomes liable. The order we use to work this out is shown below:
- residents with a freehold interest in the property
- residents with a leasehold interest (including assured tenancies)
- residents who are statutory or secure tenants
- residents who have a contractual licence to occupy the property
- other residents
- non-resident owners of the property
Here are some common examples:
A husband and wife who own a house also have two adult children living with them – the husband and wife are jointly liable as they have the freehold interest.
Three friends have taken a joint tenancy of a flat – they are all three jointly liable as they share the leasehold interest.
An empty house has been occupied by squatters without the owners permission – the squatters are residents, so are liable to pay the charge.
A couple have a second property which is not their main home, but is used occasionally by family for holidays – the couple would be liable as they are the owners and there are no residents.
If we have charged you Council Tax and you do not think you are liable to pay it, please contact the Revenues Team using the details below. You may also be interested in the section about Sole or Main Residence.
You can visit us at our Saltergate office from 8.30am to 5.00pm Monday to Thursday, and 8.30am to 4.30pm on Fridays. You do not need to make an appointment as we operate a 'drop-in' system. However, if you prefer to make an appointment just give us a ring.
| ||||||
