Who is liable?
The hierarchy of liability
To establish who the person is who is liable for the payment of Council Tax, there is a set 'hierarchy'.This hierarchy is set down below; look down the list and as soon as you reach a description that applies to a person in your home, they will be the person liable for the Council Tax.
- A resident freeholder (so for owner-occupied property the owner is liable)
- A resident leaseholder (this includes assured tenants under the housing act 1988)
- A resident statutory or secure tenant
- A resident licensee
- A resident
- The owner (this applies where the dwelling has no residents)
A resident is a person of 18 years or over and lives in the dwelling as their only or main home.