Council Tax liability

Council Tax is charged on a daily basis, and in March, each household receives a bill for the whole of the coming year. For each household a person (or persons) over the age of 18 is designated as being responsible for payment of the Council Tax, and this will depend on which category they fit into the following categories:

1. residents who have a freehold interest
2. residents who have a leasehold interest
3. residents who are statutory or secure tenants
4. residents who have a contractual licence to occupy the whole dwelling
5. other residents
6. non-resident owners of the dwelling

Non-resident owners

In certain circumstances, the non-resident owners of particular properties will always be liable to pay the Council Tax. The types of property are listed below:

1. residential care homes, nursing homes and some hostels
2. dwellings of religious communities
3. dwellings in multiple occupation
4. dwellings which are occasionally occupied by an employer whose staff are resident
5. residences of ministers of religion

Joint and several liability

People who live in a property and who both share the same legal interest in the property (i.e. joint owners or tenants) are jointly and severally liable for payment of the Council Tax. That is to say each person is held fully liable for the entire amount of the Council Tax, not just 'their share'. Similarly husbands and wives, persons living together as if husband and wife, Civil Partners and persons living together as if Civil Partners are jointly and severally liable to pay Council tax.

Students

Dwellings that are occupied by students only, are exempt from Council Tax, provided the students satisfy certain criteria. For more information, please contact the Council's Revenues Services and ask for an application form. Please note that a Council Tax Student Exemption Certificate obtainable from the Education Establishment will also be required by the Billing Authority.

Students are defined as:

1. Any person who is enrolled in a full-time course of education at a prescribed education establishment;
2. A person under the age of 20 undertaking a qualifying course of education as defined in paragraph 5 of Schedule 1 to the Council Tax (Discount Disregards) Order 1992.
3. A foreign language assistant as defined in paragraph 2 of Schedule 2 to the Council Tax (Discount Disregards) Order 1992

Armed Forces accommodation

Properties owned by the Crown, which are used to accommodate armed forces personnel, are exempt from Council Tax. The Crown make special contributions direct to the council in lieu of Council Tax.

Contact

Tel: 01823 356355
Email: revenues@tauntondeane.gov.uk