Who is liable to pay ?

Page last updated at 27 February 2017 at 16:14

Who is liable and how is it calculated?

Liability to pay Council Tax is calculated on a daily basis and the person liable is determined by a hierarchy. Liability to pay Council Tax is calculated daily and is based on the following:

  • Whether any property is a Chargeable Dwelling
  • Which valuation band is shown in the Billing Authority's valuation list as applicable to any chargeable dwelling
  • The person liable to pay the Council Tax and their position in the hierarchy
  • Whether any amount of Council Tax is subject to a discount or exemption

Hierarchy of Liability

The hierarchy is as follows:

1. Resident who has a freehold interest in the whole or part of the dwelling

2. Resident who has a leasehold interest in the whole or part of the dwelling and which is not inferior to another such interest held by another resident

3. Resident who is a statutory or secure tenant of the whole or part of the dwelling

4. Resident who has a contractual licence to occupy the whole or part of the dwelling

5. Resident of the dwelling

6. Non Resident owner of the dwelling

A resident is aged 18 or over and must have his/her sole or main residence in a dwelling.

Where two or more residents have a similar interest in the dwelling they shall be Joint and Severally liable to pay the Council Tax.

Sole or main residence

There is no statutory definition of the term sole or main residence, however there are a number of established principles the main ones are as follows;

  • Degree of Permanence;
  • Temporary presence does not necessarily make a person a resident;
  • Temporary absence does not deprive a person of residence.