The Person Liable
Liability is based upon a person being resident in the dwelling and having an interest in the property. The ‘liable’ person will be responsible for payment of the tax on the property. The person must be over 18 years of age, and have their sole or main residence at the property in question.

A resident persons interest in a property will mean either:

• Having a freehold interest, or
• Having a leasehold interest, or
• Being a statutory or secure tenant, or
• Having a contractural licence , or
• Just being resident in the property.

Where no resident has an interest in the property then liability will fall upon any other resident.

In all other circumstances the owner will be liable.

Joint and Several Liability
All persons with the same interest in the property are equally liable for the Council Tax. Married and unmarried couples are jointly and severally liable even if they do not have an equal interest in the dwelling.

The Council may address a bill for the Council Tax to one of the liable persons or all of them. This will mean only one bill per property, but the bill will show the names of all liable persons, if known.

Caravans and Boats
The liable person for a caravan or boat will be the resident or the owner, and joint and several liabilities will apply.

If a caravan or boat is being purchased under a hire-purchase agreement, the owner will be the ‘person in possession’. Similarly under a mortgage agreement, the owner will be the person ‘entitled to the property’.

Liability for Owners
Usually, residents will be required to pay the Council Tax but in certain cases the owners of properties will be liable. These cases are as follows:

• Residential Care Homes, Nursing Homes or Hostels
• Dwellings of Religious Communities
  This applies to a property occupied by a religious community whose principal occupation consists of prayer, contemplation, education, the relief of suffering or any combination of these
• Houses in Multiple Occupation
  These properties are defined as ‘a property where the occupants do not constitute a single household and either each is a tenant or has a licence to occupy part only of the dwelling or, none of them are liable to pay rent or a licence fee for the dwelling as a whole’.
• Dwellings Occupied by Resident Staff
  Where residents are employed in domestic services and live in the dwelling in order to maintain it for the use or occasional use of the employer, the owner will be liable.
• Residences of Ministers of Religion
  Where a Church of England Minister owns, resides in a dwelling, and is in receipt of a Stipendiary the liability for Council tax falls on the Diocesan Board of Finance of the diocese in which the dwelling is situated.  For other denominations the actual owner will be liable, whether or not this is the minister.
• Crown Dwellings
  In most cases this will mean armed forces property, including married quarters.  Whether occupied or not, properties that are owned by the Ministry of Defence will be exempt from payment of the Council Tax.  The owners of crown property will however make a contribution to the Council in lieu of the tax.

This exemption will not apply for properties managed by local authorities for the police or other crown properties.

Armed Forces personnel living in the community in private residence will be liable for their own payment