Council Tax - who pays
Deciding who pays is a straightforward process because the rules are the same for every council in England and Wales. In most cases the liable person will be the owner occupier or tenant of the dwelling.
Councils have a list of people likely to be liable, with the most likely at the top and least at the bottom. If more than one person could be liable, it will be the person who is closest to the top of the list who will be on the bill.
Click here to see the table used to work out who is liable .
(A resident is someone aged 18 or over who has their sole or main residence in the dwelling).
What does liable mean?
The liable person is the person whose name is on the bill.
Joint and Several Liability
Where two or more people are on the same position in the table, they are jointly and severally liable. This means that they do not pay 'shares' of the bill, but that they are jointly responsible for ensuring that the bill is paid. If the bill or part of it is unpaid, we can pursue one or any number of the liable persons.
If a liable person has a spouse who also lives at the property, then that person is also jointly and severally liable. A spouse means a husband or a wife or someone who lives with the liable person as husband and wife.
Sometimes a severely mentally impaired person is not liable to pay Council Tax. Please see under Severely Mentally Impaired.
Owner's Liability
There are some instances where the owner is always liable to pay. These are:
- Residential Care Homes
- Dwellings inhabited by Religious Communities
- Houses in Multiple Occupation (for example houses / flats where each tenant pays rent for their room or part of the property)
- Some properties with resident staff
- Dwellings inhabited by a minister of religion from which he performs his duties.
- Dwellings provided to asylum seekers
The owner means the freeholder or anyone who has a lease or tenancy of six months or more.