Council Tax – Joint and Several or Shared HMO?

R (Goremsandu) v LB Harrow [2010] EWHC 1873 The liability to pay council tax is determined by the hierarchy of liability as contained in s.6 Local Government Finance Act 1992. Basically you start at the top of a list of liable persons starting with owner-occupiers and...
Tenant Abandons – Who is liable for council tax?

Tenant Abandons – Who is liable for council tax?

IMPORTANT: For England, this article refers to old law and this article should now be read. In addition, the Oyston case referred to below has been overruled by CT v Horsham District Council (HB) [2013] UKUT 617 (AAC). The hierarchy of liability Liability is...

Council Tax – Adaptation of Property

Question I am aware that if I let a large house to individual tenants on individual tenancy agreements on a per room basis, I will have the council tax to pay. I have been told by a friend though that even if I let the same property to 5 people on one tenancy...

When is landlord liable to pay council tax?

The question of council tax and who is liable can often arise. Many local authorities will attempt to claim the landlord is always liable whatever the situation but what is the position? For this article, it is assumed that your tenancy agreement contains a provision...

Exempt Dwellings

There are various situations when a dwelling is exempt from being liable to council tax. This should not be confused with certain occupiers being entitled to a discount. Vacant and unoccupied dwellings The term ‘vacant’ refers to a dwelling which is both:...