Who is the liable person?
- In most case the liable person will live in the property - the occupier
- and will either have a mortgage or own the property - the owner
- Or will have their name on the rent book - the tenant.
- If there is no owner or tenant living in the property, then any occupier must pay.
- If no one living in the property is an owner, then the tenant must pay.
- If anyone living in the property is an owner, they must pay.
What if no one lives in the property?
In most cases, there will still be some Council Tax to pay if the property is unoccupied. In the majority of cases, the person who must pay will be the owner of the property.
