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There is a strict hierarchy of who is responsible for paying the Council Tax on a chargeable dwelling (property). The person responsible for the Council Tax on a property will be the person who comes first on the following list:
A "resident" means any individual who is eighteen years old or over and has their sole or main residence in the property.
An "owner" means a person with a 'material interest' (freehold or leasehold granted longer than 6 months) in the whole or any part of a property for which an inferior 'material interest' is not subject.
Responsibility for Council Tax on any property which is no-one's sole or main residence falls on the owner of the property. In addition, the owner is liable for certain classes of property as listed below:
In order to serve a Council Tax demand notice, we must make reasonable inquiries to identify the liable person. We have powers to gain this information.
If you require help with something in this section, please contact us.