Oxford City Council determines who has to pay Council Tax for each property in the city. The rules are the same across England and Wales.
The liable person is named on the Council Tax bill and that is usually the owner-occupier or tenant.
If a number of people live in a property, there is a process for determining the order of liability.
The order goes as follows:
- resident freeholder (owner-occupier)
- resident leaseholder
- resident statutory tenant (like a council or housing association tenant)
- resident with a licence to occupy
- any resident
- property owner (if the property is no one's main residence, such as a second home)
Joint liability
If two or more people are at the same level on the list, they are jointly and severally liable.
A spouse living in the property is also jointly liable.
Sharing a rented property
The liable person in a shared rented property depends on the tenancy agreement:
- joint tenancy agreement - everyone named on the agreement and living in the property are liable
- individual tenancy agreement - if all tenants in the property have individual agreements the landlord is liable
When the owner is always liable
Council Tax is normally paid by the person living in a property but there are a few circumstances where the owner is always responsible. These include:
- residential care homes
- religious community dwellings
- houses in multiple occupation (separate tenants paying rent for parts of the property)
- properties with resident staff
- dwellings for ministers of religion
- asylum seekers’ accommodations
