There is one council tax bill for each household. The person who has the highest legal interest in the property is the person who is liable to pay the bill.
The person must be aged 18 or over.
The person who first fits one of the following descriptions is the person liable to pay:-
• Resident freeholder, e.g. an owner occupier.
• Resident leaseholder, e.g. assured tenant or owner occupier who pays ground rent
• Resident statutory or secure tenants e.g. a council or private tenant
• Resident licensee, e.g. landlord of a public house
• Any other resident, e.g. a squatter
• Non resident owner when there are no residents
A discount or an exemption may apply according to the number of people resident and the circumstances of the household. People on a low income can claim council tax benefit to reduce the bill.
Joint and several liability
Married couples or couples living together as partners or people with an equal interest in the property are jointly and severally liable for payment. This means that each or all persons can be expected to pay the whole bill not just a proportion of it. The bill will be in the names of all who are liable but there is only one charge for the property. Full-time students are not jointly liable. - Student form.
Owner’s liability
The owner is liable to pay the council tax in the following special cases:
• Houses in multiple occupation e.g. groups of bedsits which share washing and cooking facilities OR where tenants pay rent separately for different parts of the property and are not responsible for the rent for the whole property.
• Care homes, nursing homes and some hostels
• Residences of Ministers of Religion
• Convents and Monasteries
• Accommodation provided to asylum seekers under Section 95 of the Immigration Act 1999.
Southampton City Council
