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)

resident is a person of 18 years or over and lives in the dwelling as their only or main home. 

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