Revenues - Council Tax Liability

Council Tax - The Hierarchy of Liability

To find out who in your household is responsible for paying for council tax, work your way through the table below, starting at number 1.

Responsibility for council tax,

Number Description Action

1

If there is a resident at the property who is the freeholder (usually called the 'owner occupier'), then they are the liable person

If no-one meets this description, go on to number 2

2
If there is a resident at the property who is a leaseholder (for example if you own a flat or if you have a lease on a property), then they are the liable person

If no-one meets this description, go on to number 3

3
If there is a resident at the property who is a statutory tenant (for example a council or housing association tenant or a tenant with a written agreement), then they are the liable person

If no-one meets this description, go on to number 4

4

If there is a resident at the property who has a licence (a type of tenancy agreement) to occupy the dwelling, then they are the liable person

If no-one meets this description, go on to number 5

5

If there is a resident, then they are the liable person. This could be someone living in the property with or without the permission of the owner.
If no-one meets this description, go on to number 6

6

The owner is liable (the dwelling is no-one's sole or main residence). This could apply to second homes, for example. It can also apply where the property is occupied by people who have their main residence elsewhere, for example, visiting academics.

Number	Description	Action
1	If there is a resident at the property who is the freeholder (usually called the 'owner occupier'), then they are the liable person	If no-one meets this description, go on to number 2
2	If there is a resident at the property who is a leaseholder (for example if you own a flat or if you have a lease on a property), then they are the liable person	If no-one meets this description, go on to number 3
3	If there is a resident at the property who is a statutory tenant (for example a council or housing association tenant or a tenant with a written agreement), then they are the liable person	If no-one meets this description, go on to number 4
4	If there is a resident at the property who has a licence (a type of tenancy agreement) to occupy the dwelling, then they are the liable person	If no-one meets this description, go on to number 5
5	If there is a resident, then they are the liable person. This could be someone living in the property with or without the permission of the owner.	If no-one meets this description, go on to number 6
6	The owner is liable (the dwelling is no-one's sole or main residence). This could apply to second homes, for example. It can also apply where the property is occupied by people who have their main residence elsewhere, for example, visiting academics.