The liability to pay Council Tax falls under the Local Government Finance Act 1992 and later regulations.
Only one bill is sent to a home, regardless of how many people live there.
The person in your home who fits one of the descriptions below is the person liable for council tax -
- a resident freeholder, for example, an owner-occupier
- a resident leaseholder, for example, an assured tenant
- a resident statutory or secure tenant
- a resident licensee
- a resident
- the owner where there are no residents
If the description fits more than one person, then each person is jointly and severally liable. This means that any one of them, or all of them, can be required to pay the full amount of Council Tax. Each person is not just liable for a proportion of the tax.
There are some special cases where the above list does not apply and, the owner is always liable -
- houses in multiple occupation
- groups of bedsits
- room rents which share washing and cooking facilities
- care and nursing homes
- hostels
- properties occupied only be religious communities
- vicarages
- properties occupied by asylum seekers