Council tax liability

For each household a person (or persons) over the age of 18 is designated as being responsible for payment of the council tax, and this will depend on which category they fit into. Council tax is charged on a daily basis. In March each household receives a bill for the whole of the coming year.

For each household a person (or persons) over the age of 18 is designated as being responsible for payment of the council tax, and this will depend on which category they fit into:

1. Residents who have a freehold interest
2. Residents who have a leasehold interest
3. Residents who are statutory or secure tenants
4. Residents who have a contractual licence to occupy the whole dwelling
5. Other residents
6. Non-resident owners of the dwelling

Note:  Identification of the liable person is by way of determining the first category in the above list to apply in each case. Thus, (1) will apply when those conditions are met, but if no one is liable under the category then (2) will apply.