Who is liable for Council tax?

The person liable for Council Tax is whoever comes first in the list below:

  • Residents who have a freehold interest
  • Residents who have a leasehold interest
  • Residents who are statutory or secure tenants
  • Residents who have a contractual licence to occupy
  • Residents
  • Owners

What is a 'resident' and 'owner'?

Resident: Any individual aged eighteen or over who has their sole or main residence in the dwelling.

Owner: A person who has an interest in the whole or any part of the dwelling. An interest is a freehold interest or leasehold granted for six months or more.

Examples of the above are:

  • free holders
  • Long lease holders
  • Assured and assured short hold tenants whose tenancies were granted for at least six months
  • Housing association and council tenants whose tenancies were granted for at least six months

Can more than one person be liable?

All persons who have an equal interest in the dwelling will be jointly liable. This applies to the spouse or civil partner of the liable person resident in the same dwelling. It also applies to married or unmarried couples living together.

NB Students who live in shared accommodation are normally exempt from Council Tax charges altogether, however difficulties can arise if one (or more) of the residents are no longer students. Please contact Council Tax using the detail displayed on this page.

Council Tax

Address: North Warwickshire Borough Council
South Street

Telephone: 01827715341