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Am I liable for council tax at my address?

To establish who the person is who is liable for the payment of council tax, there is a set 'ranking'. This ranking is set down below:

Look down the list and as soon as you reach a description that applies to a person in your home, they will be the person liable for the council tax.

  • A resident freeholder (so for owner-occupied property the owner is liable)
  • A resident leaseholder (this includes assured tenants under the housing act 1988)
  • A resident statutory or secure tenant
  • A resident licensee
  • A resident
  • The owner (this applies where the dwelling has no residents). A resident is a person of 18 years or over and lives in the dwelling as their only or main home.

In some cases, it is the owner, not the residents, who has to pay the council tax. If the owner lives in the same property as their tenant (a lodger for example), only the owner would be made liable for council tax.

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