Details of who has to pay Council Tax

Cannock Chase Council decides who is liable to pay the Council Tax at each property in the district. This process is straightforward because the rules are the same for every council in England and Wales. Usually the person liable for Council Tax will be the person who owns and lives in the property or, if the owner does not live in the property, the tenant will be liable pay the Council Tax.

We work out who is liable to pay by identifying who comes first in the following list:-

1. A freeholder who lives in the property. 
   
   If no-one meets this description, go to number 2. 
2. A leaseholder who lives in the property. 
   
   If no-one meets this description, go to number 3.
3. A tenant who lives in the property  
   
   If no-one meets this description, go to number 4.
4. Someone with a licence to live in the property. 
   
   If no-one meets this description, go to number 5.
5. Any other person living in the property (including squatters).  
   
   If no-one meets this description, go to number 6.
6. If no-one lives in the property, the owner (freeholder or leaseholder) is liable for the Council Tax (second homes for example).
   
    

Owners Liability

There are some instances where the owner is always liable to pay council tax. These are:-

• Residential Care Homes
• Dwellings inhabited by religious Communities
• Houses in multiple occupation (i.e. houses and flats where each tenant pays rent for their room or part of the property)
• Some properties with resident staff
• Dwellings inhabited by a minister of religion from which he performs his duties
• Dwellings provided to asylum seekers.