Council tax liability

Only one bill is sent to a home, regardless of how many people live there.

The person in your home who fits one of the descriptions below is the person liable for council tax -

• a resident freeholder (for example, an owner-occupier)
• a resident leaseholder (for example, an assured tenant)
• a resident statutory or secure tenant
• a resident licensee
• a resident
• the owner (where there are no residents)

If the description fits more than one person, then each person is jointly and severally liable. This means that any one of them, or all of them, can be required to pay the full amount of council tax. Each person is not just liable for a proportion of the tax.

However, full-time students cannot be made joint and severally liable with non-students.

In some special cases, the above list does not apply as it is always the owner who is liable, not the people who live there. These cases are listed below -

• residential care homes, nursing homes and some hostels
• residences which are occupied by more than one household and the residents pay rent separately for different parts of the dwelling or which are specially built or altered so that people of different households can live in them
• residences of Ministers of Religion
• residences of religious communities
• residences of domestic servants
• accommodation provided to asylum seekers under Section 95 of the Immigration Act 1999

Contact us

Local taxation
Hull City Council
PO Box 15
Hull
HU1 2AB

Tel: 01482 300 300
Text phone: 01482 300 349
Fax: 01482 613 562
Email: ctaxsr@hullcc.gov.uk

You can contact us online using the form below -