Who is liable?

Shared occupation

Houses in multiple occupation

Houses in multiple occupation (HMO's) are dwellings that are occupied by more than one household, where residents pay rent separately for separate parts of the property. An example of such cases would be hostels and groups of bed sits.

If the Council feels that the parts of the property that are subject to separate tenancy agreements are capable of separate beneficial occupation, an application may be made to the Listing Officer to have each part of the property separately banded.

Joint and Several Liability

In certain cases, more than one person may be jointly liable for Council Tax in respect of a property. This applies to the following:
  • Persons with the same interest in the property, according to the hierarchy of liability as shown above.
  • Residents who are married to each other, or who live together as husband and wife, or are civil partners (under the Civil Partnership act 2004).
  • Residents or Owners liable for pitches occupied by caravans and moorings occupied by boats.
  • Joint owners liable, rather than residents as detailed above.

If more than one person is jointly liable for Council Tax, we can undertake recovery action against any or all of the persons named on the demand.

Civil Partnerships

The Civil Partnership Act 2004 introduces the right, from 5th December 2005, for same sex couples to register a 'Civil Partnership'.

The Civil Partnership Act enables same-sex couples to obtain legal recognition of their relationship by forming a civil partnership and makes provision for civil partners to be treated in the same way as married couples in relation to certain obligations and benefits.

The Civil Partnership Act 2004 has amended Section 9 of the Local Government Finance Act 1992 so it states:

Where a person who is liable to pay Council Tax in respect of any property, of which he/she is resident and is married to, or is the civil partner of another person, and the other person is also a resident of the property but would not otherwise be liable.