Basis of Liability

Liability for the council tax is accrued on a daily basis.

It follows therefore that where a person moves into a property on a particular day then liability to the tax starts from that day but where a property is sold on a particular day any liability to the council tax does not include the date of sale but would include the day before the completion of the sale.

To establish any liability to a council tax there must first be a chargeable dwelling.

A property is not a dwelling if:

it is shown in the non-domestic rating lists, or

it is exempt from local non-domestic rating.

Therefore, a property would not be classed as a dwelling for council tax purposes if it is:

a holiday home,

an office, shop or warehouse

swinging moorings or wind-farms.

And a property would be a dwelling for council tax purposes if it is:

the domestic part of a composite hereditament. eg public houses, shops with living accommodation or farms.

any property where there is accommodation ie – a house, flat, registered care home, caravan or even a boat.

A listing officer may treat a property as one dwelling or more than one dwelling, depending on the number of self contained units within the property. In order for a dwelling to constitute a self contained unit it must be:

a building, or

a part of a building,

which has been constructed, or adapted, for use as a separate living accommodation.

Some properties, occupied by one household might appear to be single properties, however they can be allocated more than one council tax band. This is because they are made up of more than one self- contained unit and each self- contained unit must have a separate council tax band. For example, a house with an adjoining self contained annex to accommodate an elderly relative would have a band allocated to the main house and a separate band for the annex.

A dwelling that is shown in the valuation list creates a liability to the council tax provided that it is not an exempt dwelling. Therefore, a dwelling will be either:

a chargeable dwelling - where there is a liability to council tax, or
an exempt dwelling