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Who should pay Council Tax

Council Tax has to be paid on every property that is not exempt. Every Council Tax bill is addressed to the person/s that the Council considers liable to pay it. People who are joint owners or joint tenants will be jointly responsible for paying the Council Tax bill. Partners of liable people will also be jointly responsible for paying the bill. However, a mentally-impaired person or full-time student cannot be held jointly responsible to pay with any other person.

Heirarchy of Responsibility
There is an order of priority or ‘hierarchy’ that is used to decide who is responsible for the Council Tax payment on every property. The order of hierarchy is:

  1. The person who lives there, who owns the freehold;
  2. The person who lives there, who owns the leasehold;
  3. The person who lives there, who is a statutory or ‘secure’ tenant;
  4. The person who lives there, who has a contractual licence;
  5. The person who lives there, or;
  6. The owner.

If there is someone in the property who fits the first description, they are liable. If there is no-one fitting that description, then the person liable is the one who fits the second description - and so on.
To find out who is responsible for the bill we ask who is living there and what interest they have in the property.

Contact Council Tax Team Tel: 01263 516071
Email: ctax@north-norfolk.gov.uk