Who has to pay Council Tax?

Council Tax is payable on all domestic properties – houses, bungalows, flats, maisonettes, mobile homes and houseboats. The Valuation Office Agency of the Inland Revenue gives each property a ‘band’ depending on its market value as at 1 April 1991. Wirral Council then sets the charge for each band when the yearly budgets are set. The law which governs council tax is laid down in the Local Government Finance Act 1992 and its subsequent regulations.

There is only one Council Tax demand for each home. To work out who pays for your home, look at the list below. When you reach the first description that applies to someone in your home, they are responsible for the demand. They are known as the 'liable person'.

• A resident freeholder (for owner-occupied property, this will be the owner)
• A resident leaseholder
• A resident with a statutory or secure tenancy
• A resident licensee
• A resident
• The owner

A 'resident' is a person of 18 years or over who lives in the home as their only or main home.

These rules mean that the owner-occupier(s) or resident tenant(s) usually pay the Council Tax. These rules do not apply in some special cases. See 'Are the residents always liable' below.

What if there is more than one liable person?

People who are joint owners or joint tenants are jointly liable for the one Council Tax demand for that property. Husbands or wives of the Council Tax payer are also jointly responsible for paying the bill. This also applies to a man and woman living together as husband and wife, and to same sex relationships where there is a civil partnership or the persons are living together as a civil partnership. Special rules apply where one of the liable people is severely mentally impaired.

Are the residents always liable?

In some special cases the owner, not the residents, has to pay the Council Tax. These cases are:

• Properties occupied by more than one household, where the households share facilities, such as for cooking or washing
• Residential care homes, nursing homes (such as hospices), mental nursing homes or certain types of hostels providing a high level of care
• Religious communities such as monasteries or convents
• Properties which are not the owner's main home, but which are the main home of a person or people who the owner employs in domestic service
• Vicarages and other houses where a minister of religion lives and works

For a home occupied by a minister of religion, the owner is liable. If the owner or occupier is a Church of England minister of religion, the Church is responsible for the bill.

If you live in one of these homes where the owner is liable, you do not have to pay the Council Tax. If your landlord is the liable person, they may ask you to pay something towards the bill, depending on the terms of your agreement with them.

How does the Council know who is liable?

We have used information from people occupying or leaving properties. Sometimes we send out forms asking for information so that we can tell who should pay.

What if I disagree with the Council's decision?

See the Council Tax Appeals section.