|
|
|
Who has to pay the council tax bill ? |
|
There is one council tax bill for each dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented. To work out who has to pay for your home (or ‘dwelling’), look down the list in the box below. As soon as you reach a description which applies to someone in your home, they will be responsible for the bill (and will be the ‘liable person’). a. A resident freeholder (so for owner-occupied property the owner is liable;
b. A resident leaseholder (this includes assured tenants under the Housing Act 1988);
c. A resident statutory or secure tenant;
d. A resident licensee;
e. A resident;
f. The owner (this applies where the dwelling has no residents).
A ‘resident’ is a person of 18 years or over who lives in the dwelling as their only or main home. This means that owner-occupiers or resident tenants (including Housing Association and Council tenants) usually have to pay the tax. If the property is empty, or it is no-one’s main home, the owner is usually liable for the bill.
|
|
|
|
|
|
|