Council Tax Liability - Who Has To Pay
There is one council tax bill for each dwelling,
whether it is a house, bungalow, flat, maisonette, mobile home or
houseboat. Council Tax is calculated on a daily basis and the
circumstances at the end of the day are assumed to have lasted all
day i.e. the first day of residence is included but not the
last.
There is a hierarchy of who is liable to pay the
council tax. The liable person will be the person who ranks
first on the following list:
1. A resident
freeholder (so for owner-occupied property the owner is
liable)
2. A resident
leaseholder
3. A resident
statutory or secure tenant
4. A resident
licensee
5. A resident
6. The owner (this
applies where the dwelling has no residents)
A 'resident' is a person of 18 years or over who
lives in the dwelling as their only or main home.
The above 'hierarchy' does not apply to the
following cases, where the owner will be liable:
CLASS A
Residential Care Homes
CLASS B
Religious Communities e.g. monasteries or convents
CLASS C
Houses in Multiple Occupation
CLASS D
Dwellings which are not the owner's main home, but which are the
main
home of someone whom the owner employs in domestic
service
CLASS E
Vicarages and other dwellings where a minister of religion lives
and
works. (Where the owner-occupier is a Church of England
minister
then the Church is responsible for the bill.)
CLASS F
Dwelling provided to asylum seekers under section 95 of the
Immigration and Asylum Act 1999.
An 'owner' means a person with a 'material
interest' (freehold or leasehold granted for 6 months or more) in
the whole or any part of the dwelling.
If you have any queries or need advice please contact
the
Council
Tax office.