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Who should pay Council Tax

There is only one Council Tax demand for each property, and the person liable for payment will generally be the resident who has the greatest legal interest. If there is no-one living in the property then the owner of the property will be liable for payment, subject to any discount in the amount payable.
In certain cases the owner rather than a resident will be liable, as follows:

  • Residential Care Homes
  • Religious Communities
  • Certain accommodation for ministers of religion
  • Houses in multiple occupation
  • Certain houses with resident domestic staff 

The amount of Council Tax payable may be reduced by discounts, Council Tax Reduction Scheme or disability reductions. Certain properties are also exempt from Council Tax.

If you are the person liable for Council Tax, and you are not happy with decisions made in relation to your liability, you have certain rights of appeal, as follows:

  • that a dwelling is a chargeable dwelling, or
  • that you are the liable person for Council Tax, or
  • that the dwelling is or is not exempt, or
  • any decisions relating to the granting of discount, disability reduction, Council Tax Benefit or Council Tax Reduction.

In the first instance, such appeals should be made in writing to Sefton Council, PO Box 21, Bootle, L20 3US.
Making an appeal does not allow you to withhold payment pending the outcome. If your appeal is successful, you will be entitled to a refund of any overpaid Council Tax.

Last Updated on Tuesday, October 31, 2023

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