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Part IE+W Council Tax: England and Wales

Modifications etc. (not altering text)

C1Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C2Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C3Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

Chapter IE+W Main provisions

Modifications etc. (not altering text)

C6Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49

Liability to taxE+W

6 Persons liable to pay council tax.E+W

(1)The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

(2)A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

(a)he is a resident of the dwelling and has a freehold interest in the whole or any part of it;

(b)he is such a resident and has a leasehold interest in the whole or any part of the dwelling which is not inferior to another such interest held by another such resident;

(c)he is both such a resident and a statutory [F1, secure or introductory tenant]of the whole or any part of the dwelling;

[F2(ca)in the case of a dwelling in Wales, the person is both such a resident and has a tenancy of the whole or any part of the dwelling which is a secure contract or an introductory standard contract;]

(d)he is such a resident and has a contractual licence to occupy the whole or any part of the dwelling;

(e)he is such a resident; or

(f)he is the owner of the dwelling.

(3)Where, in relation to any chargeable dwelling and any day, two or more persons fall within the first paragraph of subsection (2) above to apply, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(4)Subsection (3) above shall not apply as respects any day on which one or more of the persons there mentioned fall to be disregarded for the purposes of discount by virtue of [F3paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act] and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day shall be determined as follows—

(a)if only one of those persons does not fall to be so disregarded, he shall be solely liable;

(b)if two or more of those persons do not fall to be so disregarded, they shall each be jointly and severally liable.

[F4(4A)Subsection (3) also does not apply in relation to a chargeable dwelling in Wales as respects any day on which one or more of the persons mentioned fall to be disregarded for the purposes of discount for a relevant reason and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day is determined as follows—

(a)if only one of those persons does not fall to be so disregarded, that person is solely liable;

(b)if two or more of those persons do not fall to be so disregarded, they are each jointly and severally liable.

(4B)For the purposes of subsection (4A), a person falls to be disregarded for the purposes of discount for a relevant reason if that person falls within, and meets the conditions prescribed in, Class G (care leavers) as prescribed in regulation 5(7) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 (S.I. 1992/552).]

(5)In this Part, unless the context otherwise requires—

(a)he has a material interest in the whole or any part of the dwelling; and

(b)at least part of the dwelling or, as the case may be, of the part concerned is not subject to a material interest inferior to his interest;

“resident”, in relation to any dwelling, means an individual who has attained the age of 18 years and has his sole or main residence in the dwelling.

(6)In this section—

  • [F5“introductory standard contract” has the same meaning as in the Renting Homes (Wales) Act 2016 (anaw 1) (see section 16 of that Act);]

  • [F6“introductory tenant" means a tenant under an introductory tenancy within the meaning of Chapter I of Part V of the Housing Act 1996;]

  • “material interest” means a freehold interest or a leasehold interest which was granted for a term of six months or more;

  • [F5“secure contract” has the same meaning as in the Renting Homes (Wales) Act 2016 (see section 8 of that Act);]

  • “secure tenant” means a tenant under a secure tenancy within the meaning of Part IV of the M1Housing Act 1985;

  • “statutory tenant” means a statutory tenant within the meaning of the M2Rent Act 1977 or the M3Rent (Agriculture) Act 1976.

Textual Amendments

F1Words in s. 6(2)(c) substituted (12.7.1997) by S.I. 1997/74, art. 2, Sch. para. 8(a)

F3Words in s. 6(4) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 74(1), 128 (with effect as mentioned in s. 74(3))

F6Definition of “introductory tenant" inserted in s. 6(6) (12.7.1997) by S.I. 1997/74, art. 2, Sch. para. 8(b)

Marginal Citations

7 Liability in respect of caravans and boats.E+W

(1)Subsections (2) to (4) below shall have effect in substitution for section 6 above in relation to any chargeable dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat.

(2)Where on any day the owner of the caravan or boat is not, but some other person is, a resident of the dwelling, that other person shall be liable to pay the council tax in respect of the dwelling and that day.

(3)Where on any day subsection (2) above does not apply, the owner of the caravan or boat shall be liable to pay the council tax in respect of the dwelling and that day.

(4)Where on any day two or more persons fall within subsection (2) or (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(5)[F7Subsections (4) and (4A)] of section 6 above shall apply for the purposes of subsection (4) above as [F7they apply] for the purposes of subsection (3) of that section.

(6)In this section “caravan” shall be construed in accordance with Part I of the M4Caravan Sites and Control of Development Act 1960.

(7)Any reference in this section to the owner of a caravan or boat shall be construed—

(a)in relation to a caravan or boat which is subject to an agreement for hire-purchase or conditional sale, as a reference to the person in possession under the agreement;

(b)in relation to a caravan or boat which is subject to a bill of sale or mortgage, as a reference to the person entitled to the property in it apart from the bill or mortgage.

Textual Amendments

Marginal Citations

8 Liability in prescribed cases.E+W

(1)Subsections (3) and (4) below shall have effect in substitution for section 6 or (as the case may be) section 7 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection.

(2)Subsections (3) and (4) below shall have effect in substitution for section 6 or (as the case may be) section 7 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection, if the billing authority so determines in relation to all dwellings of that class which are situated in its area.

(3)Where on any day this subsection has effect in relation to a dwelling, the owner of the dwelling shall be liable to pay the council tax in respect of the dwelling and that day.

(4)Where on any day two or more persons fall within subsection (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(5)[F8Subsections (4) and (4A)] of section 6 above shall apply for the purposes of subsection (4) above as [F8they apply] for the purposes of subsection (3) of that section.

(6)Regulations prescribing a class of chargeable dwellings for the purposes of subsection (1) or (2) above may provide that, in relation to any dwelling of that class, subsection (3) above shall have effect as if for the reference to the owner of the dwelling there were substituted a reference to the person falling within such description as may be prescribed.

(7)Subsections (3) and (4) of section 4 above shall apply for the purposes of subsections (1) and (2) above as they apply for the purposes of subsection (2) of that section.

Textual Amendments

Modifications etc. (not altering text)

C7S. 8(3) modified (31.3.1992) by S.I. 1992/551, art.3.

9 Liability of spouses.E+W

(1)Where—

(a)a person who is liable to pay council tax in respect of any chargeable dwelling of which he is a resident and any day is married to [F9, or is the civil partner of,] another person; and

(b)that other person is also a resident of the dwelling on that day but would not, apart from this section, be so liable,

those persons shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(2)Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded for the purposes of discount by virtue of [F10paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act].

[F11(2A)Subsection (1) also does not apply in relation to a chargeable dwelling in Wales as respects any day on which the other person mentioned falls to be disregarded for the purposes of discount by virtue of falling within, and meeting the conditions prescribed in, Class G (care leavers) as prescribed in regulation 5(7) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 (S.I. 1992/552).]

[F12(3)For the purposes of this section, two persons are to be treated as married to, or civil partners of, each other if they are living together as if they were a married couple or civil partners.]

Textual Amendments

F10Words in s. 9(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 74(2), 128 (with effect as mentioned in s. 74(3))