Who is liable to pay Council Tax

Oxford City Council decides who is liable to pay the Council Tax at each property in the City. This is a straightforward process because the rules are the same for every council in England and Wales. In most cases the liable person will be the owner occupier or tenant of the dwelling. The liable person is the person whose name is on the bill.

Who is liable to pay?

The following list is used to work out who is liable. The person or persons liable are whoever is nearest the top of the table. (A resident is someone aged 18 or over who has their sole or main residence in the dwelling).

Start at number 1:

1) If there is a resident at the property who is the freeholder (usually called the 'owner occupier'), then they are the liable person. If no-one meets this description, go on to number 2.

2) If there is a resident at the property who is a leaseholder (for example if you own a flat or if you have a lease on a property), then they are the liable person. If no-one meets this description, go on to number 3.

3) If there is a resident at the property who is a statutory tenant (for example a council or housing association tenant or a tenant with a written agreement), then they are the liable person. If no-one meets this description, go on to number 4.

4) If there is a resident at the property who has a licence (a type of tenancy agreement) to occupy the dwelling, then they are the liable person. If no-one meets this description, go on to number 5.

5) If there is a resident, then they are the liable person. This could be someone living in the property with or without the permission of the owner. If no-one meets this description, go on to number 6

6) The owner is liable (the dwelling is no-one's sole or main residence). This could apply to second homes, for example. It can also apply where the property is occupied by people who have their main residence elsewhere (for example visiting academics).

Joint and several liability

Where two or more people are on the same position in the table, they are jointly and severally liable. This means that they do not each pay 'shares' of the bill, but that they are jointly responsible for ensuring that the bill is paid. If the bill or part of it is unpaid, Oxford City Council can pursue one or any number of the liable persons.

If a liable person has a spouse who also lives at the property, then that person is also jointly and severally liable. A spouse means a husband or a wife or someone who lives with the liable person as husband and wife.

Sometimes a student or a severely mentally impaired person is not liable to pay the Council Tax. 

Owner's liability

There are some instances where the owner is always liable to pay, these are:

• residential care homes
• dwellings inhabited by religious communities
• houses in multiple occupation (for example houses/flats where each tenant pays rent for their room or part of the property, this is not the same as a house in multiple occupation as defined by Housing regulations)
• some properties with resident staff
• dwellings inhabited by a minister of religion from which he performs his duties
• dwellings provided to asylum seekers
• the owner means the freeholder or anyone who has a lease or tenancy of six months or more.

Page last reviewed 4 January 2012