ABSTRACT
This chapter explores who pays council tax, that is, occupiers and in some instances owners. There are about 22 million persons liable to pay council tax in respect of dwellings. The billing authority determines the liable party for each dwelling in accordance with legislation that aims to deal with every scenario. Apart from a few prescribed cases where non-resident owners are liable for council tax on occupied properties, owner-occupiers are usually liable for council tax on their sole or main residence. For any joint liability, section 9 of the Local Government Finance Act 1992 provides that liability for council tax is always "joint and several". This means that for spouses, both parties continue to be responsible until the entire liability is paid. An owner occupier or a landlord who has an unoccupied or vacant dwelling will be responsible for any liability that arises for the dwelling.
