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Liability for Council Tax
Only people aged 18 years or more are liable to pay council tax.
Where there is more than one such person, the one nearest the top
of the following list is liable:
- resident freeholder;
- resident leaseholder;
- resident tenant;
- resident licensee;
- any other resident;
- the owner.
However, in the following cases, the above rules do not apply
and the owner is liable:
- a residential care home or nursing home;
- a property:
- occupied by more than one household where residents pay rent
separately;
- that is the residence of a minister of religion;
- that is the residence of a religious community;
- that is the residence of domestic servants;
- where the residents are asylum seekers.
A resident is somebody aged 18 years or more who has their sole
or main residence in the property. If two or more residents meet
the same description, each is jointly and severally liable for the
bill. This means that the council can look to all the parties or
any liable individual for the full charge.
Married couples and those living together as such are also
jointly and severally liable, whether or not they have an equal
interest in the property.
If you do not agree with the council’s decision to make you
liable, please contact the council using the details
below.
Council tax online forms can be used
to register for council tax or to apply for any discount or
exemptions which may be applicable.
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