Who is liable for Council Tax?

The amount of Council Tax you have to pay will depend on three main factors:-

• The tax set by Havant Borough Council which is split between HBC , HCC ,The Police Authority and Hampshire's Fire and Rescue.
• The valuation band that your dwelling has been placed in by the listing officer
• Whether you are entitled to any reductions

The person who has to pay, the "Liable Person", is normally the person or persons who reside in the dwelling as their sole or main home, who fit the description nearest the top of the following list.

• Residents who have a freehold interest in the property i.e. owner occupiers
• Residents who have a leasehold interest in the property i.e. lease holders
• Residents who are statutory or secure tenants i.e. rent payers
• Residents who have a contractual licence to occupy the property e.g. occupants of tied cottages
• Residents with no legal interest in the property
• Non-resident owners

People who are living with a partner as man and wife, can be held jointly or individually liable for the whole Council Tax amount, even if only one of them meets the liability rules.

Also if there are two or more persons falling into the same category of this liability list they can all be held jointly or individually liable for the whole Council Tax amount. Please note that with effect from the 1 April 2004 students will not be held jointly liable with non-students.

In some circumstances, the owner, and not necessarily the resident, is liable for payment of Council Tax: These are:-

• Properties that are no-one's main home
• Homes where the tenants have separate tenancy agreements for part of the property or where it has been adapted for partial occupation (Houses in Multiple Occupation), for example, bedsits
• Care homes, nursing homes and night shelters
• Religious communities (monasteries or convents)
• Properties which are not the owner's main home but are occupied by domestic staff
• Homes where a minister of religion lives and works
• Properties occupied by asylum seekers who are receiving support directly from the Home Office