Who needs to pay
The liable person is the person whose name appears on the Council Tax bill. In most cases this is the person occupying the property. There can be one liable person or multiple, depending on the circumstances.
The following list (referred to as the ‘hierarchy of liability’) is used to work out who is liable. The person appearing nearest the top of this list is the liable person. If more than one person appears at the same level (for example, joint owners or tenants), they will all be ‘jointly and severally liable’.
The hierarchy of liability is as follows:
- A freehold owner or occupier living in the property
- A leasehold owner or occupier living in the property
- A tenant living in the property
- A person living in the property who is a licensee (not a tenant, but has permission to stay there)
- Any person living in the property (this includes people living in the property with or without permission of the owner)
- An owner of the property, where the property is unoccupied
If you do not pay your Council Tax bill, you could be taken to court. Find out what happens if you don’t pay.
Joint and several liability
Each person at the property is jointly responsible for paying Council Tax.
Joint and several liability also applies to:
- anyone who has the same interest in the dwelling
- husbands and wives resident in the same dwelling
- unmarried couples living as husband and wife and civil partnerships
- people in civil partnerships
Some people are excluded from joint liability such as students and the severely mentally impaired.
When the responsibility to pay isn’t the people who live at a property
In certain circumstances it is the owner of a property who is liable, not the people who live there such as:
- residential care homes, nursing homes and some hostels
- residences that are occupied by more than one household (a house of multiple occupation) and the residents pay rent separately for different parts of the dwelling, or specially built or altered so that people of different households can live in them
- residences of Ministers of Religion
- residences of religious communities
- residences occupied by domestic staff
- residences of asylum seekers
Sole or main residence
For Council Tax purposes you are considered to live at your 'sole or main residence'.
As most people only have one residence in most cases there is no problem. Questions can arise, however, when people have the use of more than one residence or where people spend long periods away from home because of work or extended holidays. Even if you spend a long time away from your usual home because of work or holidays we will usually treat it as your main residence for Council Tax. We normally consider couples to have one main residence even if both own or rent different properties. There is no definition of "sole or main" residence in statute law.
In determining sole or main residence cases, we have to establish the facts as far as possible and make a decision based on the information provided and referencing Case Law. This may involve asking personal questions about your relationships and lifestyle. Documentary evidence may also be asked for.
The kind of things we will take into account in deciding somebody's main residence are based on judgements from these cases and include the following:
Security of tenure / rights of occupation
At each residence, whether or not you are:
- an owner
- a tenant (and the nature of any tenancy)
- a lodger
- in accommodation provided with employment
- your right to occupy a property
- your residence is conditional, for example - residence in a country is dependant on holding a work permit
Personal ties
- at which residence you are registered with a doctor and dentist
- registered address on your passport and driving licence
- where the majority of your possessions are kept
- where you return to during periods of leave or at the end of employment
- your long-term intentions
- are you already regarded as mainly resident elsewhere for council tax purposes
- where you are registered to vote
- membership of clubs and other social activities
- where you receive post
- which property you regard as your main residence
- how you split your time between your residences
Family ties
- at which residence your partner and dependants live
- from which residence your children attend school
- at which residence you spend time with your family
Couples
In the case of married and unmarried couples, even if you each own or rent a property, you will normally be treated as having one 'main' residence for which you will pay the standard Council Tax. Most cases are relatively straightforward and we are happy for you to decide what is your 'main' residence.
However, questions and difficulties can arise especially where discounts/exemptions are concerned. The authority has a responsibility to make a determination in such cases and we request you contact the Council Tax Department for further information.
Long absences because of work
You may have a main residence but also own or rent another property nearer your place of work which you use during the week returning at weekends to your main residence. If you are a salesman, a member of the armed services or a merchant seamen, etc. you may spend much of the year away from your 'main residence'.
The courts have decided that in such situations the time spent away from your main residence is largely irrelevant and that your main residence is usually where you 'intend to return' and 'where you would live if not for the demands of your work'. This is generally where your partner and children (if any) live.
Working away or if you go on a long holiday
You may have a main residence but also own or rent another closer to where you work that you use during the week. Your main home is classed as the place where you intend to return and where you would live if not for the demands of your work. This is usually where your partner and children (if any) live.
If you think you shouldn't pay Council Tax
You can appeal by writing to us.