Oxford City Council determines who is liable to pay Council Tax for each property in the city. The rules are the same across England and Wales. Usually, the liable person is the owner-occupier or tenant. The name on the bill is that of the liable person.
Who is liable to pay?
To find out who is liable, we use this list. The liable person is the highest on the list:
- resident freeholder (owner-occupier)
- resident leaseholder
- resident statutory tenant (like a council or housing association tenant)
- resident with a licence to occupy
- any resident
- the owner, if the dwelling is no one's main residence (e.g., second homes)
Joint and several liability
If two or more people are at the same level on the list, they are jointly and severally liable. This means they're collectively responsible for ensuring the bill is paid. A spouse living in the property is also jointly liable.
Note: Students or severely mentally impaired individuals may not be liable to pay Council Tax.
Sharing a property
The liable person in a shared property depends on the tenancy agreement:
Joint tenancy agreement
Those named on a joint tenancy agreement and living in the property are liable. They share the responsibility. More details can be found on our Council Tax Payment page.
Individual tenancy agreement
If tenants have individual agreements with the landlord, the landlord is liable for Council Tax.
Owner’s liability
In some cases, the owner is always liable. This applies to:
- 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
