Council Tax Liability

Council Tax liability is governed by a strict hierarchy for any particular dwelling. These rules are dependant upon the status of a person’s residence and identify a number of categories into which people fall. The liable person for Council Tax in respect of a dwelling is whoever ranks highest of the following:-

1. Any residents who have a freehold interest in the whole of any part of the property;
2. Any residents who have a leasehold interest (including an assured shorthold tenancy) in  the whole or any part of the property (or the superior leasehold interest if there are tenants with different leasehold interest);
3. Any residents who are statutory or secure tenants of the whole or any part of the property;
4. Any residents who have a contractual licence to occupy the property of any part of it;
5. Any other residents; or
6. Any non-resident owners of the property.

A “resident” is someone aged 18 or over who lives in the dwelling as their sole or main home.

Joint and Several Liability

There can be more than one person responsible for payment of Council Tax on a property. “Joint and Several” liability means that anyone who has the same interest in a property under the hierarchy of liability (see above) is jointly responsible for paying Council Tax.

Married couples, civil partners or people living together as a couple have “joint and several liability” to pay the Council Tax whether they have an equal interest in a property or not. This means that both persons are responsible for paying the Council Tax and both persons will be summonsed to appear before the Magistrates should there be a failure to make payment

Some people are excluded from “joint and several” liability, such as students and the severely mentally impaired.

When an owner of a property is liable

In certain circumstances an owner of a property will be liable for Council Tax, rather than the people who live there. These are:-

• Residential care homes, nursing homes and some hostels
• Residences of religious communities
• Residences that are in multiple occupation, this is where the property is occupied by more than one household and rent  is paid separately by the residents for different parts of the property
• Residences that are for domestic servants
• Residences of Ministers of Religion
• Residences of asylum seekers

What should I do if I think I am liable for Council Tax

If you believe that you are liable for the Council Tax in respect of a property that you live in, or that you rent or own, you should contact the Local Taxation Section (see details below) as soon as possible.  If you are liable for the Council Tax you will be issued with a demand notice, which will detail your Council Tax charge and the instalments payable

If you do not believe that you should be liable for Council Tax, or you have any questions regarding liability, please contact the Local Taxation Section.

Local Taxation Section
Gedling Borough Council,
Civic Centre,
Arnot Hill Park,
Arnold, Nottingham
NG5 6LU.

Alternatively you can contact us by telephone on (0115) 9013950 or by email at  CouncilTax@gedling.gov.uk