If you are a resident owner or occupier who holds the leasehold or freehold for all or part of the property you are at the top of the liability hierarchy. As both the owner and occupier, the bill for council tax will be directed to you, if you are struggling to pay your council tax bills because of exceptional circumstances you should contact us about council tax discounts.
Second on the hierarchy of liability is the resident tenant who comes above residents who are licensees. Technically licensee residents aren’t tenants, they simply have permission to stay.
Below that are other residents such as squatters.
At the bottom of the hierarchy sits the owner of a property that does not have a resident.
Below this exists residents such as those below 18 who aren’t liable to pay council tax, and as such the bill is deferred to the owner as pointed out above.