Who should pay Council Tax?

Generally, the person highest in the following list is liable to pay Council Tax:

  • resident freeholder, for example owner occupier
  • resident leaseholder, for example owner occupier who is paying ground rent
  • resident statutory or secure tenant, for example housing association or private tenant
  • resident licensee, for example the landlord of a public house who lives on the premises
  • other resident, for example a squatter
  • non-resident owner

Joint and several liability
There are many occasions when two or more persons will be jointly liable to pay Council Tax. These persons can have joint ownership or tenancy, or are married or unmarried couples.

If one of these persons is a student or is severely mentally impaired, then they would not be made liable for Council Tax and a discount may be available.

When is the owner liable?

There are occasions where the owner will become liable for council tax. These are as follows:

  • resident care homes, nursing homes and bail or probation hostels
  • dwellings occupied by religious communities, for example convents
  • houses in multiple occupation, for example bedsits that share cooking/washing facilities
  • dwellings occupied by resident staff
  • dwellings occupied by ministers of religion, for example vicarages
  • dwellings occupied by asylum seekers

Some properties may be exempt from paying Council Tax even if there is someone living there.

Appeal against your Council Tax liability

You can appeal your Council Tax liability if:

  • you think we have billed the wrong person
  • you think your property should be exempt
  • you think the amount of council tax being charged is incorrect

Appeals should be made in writing to:

Telford & Wrekin Council
Revenues and Benefits
PO Box 249
Telford
TF3 4LP

Making an appeal does not entitle you to withhold payment. If your appeal is successful you will be entitled to a refund of any overpaid Council Tax, so you should keep paying whilst you are appealing.

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