The person who must pay the bill is known as the 'liable' person.
Who is the Liable person
In most cases the liable person will live in the property - THE OCCUPIER
and will either have a mortgage or own the property - THE OWNER
or will have their name on the rent book or agreement - THE TENANT.
If there is no OWNER or TENANT living in the property, then any OCCUPIER must pay.
If there is no one living in the property then the TENANT must pay.
If anyone living in the property is an OWNER, they must pay.
What if more than one person is liable?
For example where there are joint owners or tenants for a property. In these cases the bill will be sent to one of them, but they will all be responsible for ensuring that the bill is paid.
In cases of joint liability you can choose to have more than one name put on the Council Tax bill, but each person is liable for the full amount.
Couples
It is important to note that couples are always jointly and severally liable no matter what their individual status and level of responsibility is for the bill.
A couple is defined as two people who reside in a property and who are married to each other or who live together as man and wife.
Joint & Several Liability
In these cases there will still only be one bill per household and the bill will be addressed to one person, however the names of the other liable people will appear on the bill.
It is up to the person who the bill is addressed to inform the other liable people that the bill has arrived and that they are jointly and severally liable to pay it. It is also up to that person to whom the bill is addressed to make suitable arrangements with the other liable people to make sure that the bill is paid.
It is important to note that each jointly and severally liable person is responsible for the whole bill and not just their "share" of it. If the bill is not paid in full the local authority can take enforcement action against each jointly and severally liable person in turn for recovery of the whole of the outstanding debt.
When is the owner always the liable person?
In some circumstances, the owner is liable for particular types of property, not the residents, these include:
- Residential Care Homes
- Properties occupied by resident domestic staff only
- Religious Communities
- Houses in Multiple Occupation
- Properties occupied by a Minister of Religion
- Unoccupied Property
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