Council Tax joint and several liability: spouses, civil partners and other occupiers

The starting point is the statutory hierarchy of liability in section 6 of the Local Government Finance Act 1992. It identifies the resident owner, resident tenant and other categories in a hierarchy; the person highest in that hierarchy is generally liable for the dwelling.^[1]

Section 9 can make a person and his or her spouse or civil partner jointly and severally liable where the statutory conditions are met.^[2] Joint and several liability means the council may recover the whole joint debt from either liable person; it is not limited to a 50/50 share.

Being an unmarried partner, adult child, relative, housemate or visitor does not by itself create the section 9 liability that applies to spouses and civil partners. A different basis of liability may still arise under section 6, depending on the person's residence and legal interest in the dwelling.

If you say the council has applied the hierarchy or joint-liability rules incorrectly, write to the council setting out who occupied the property, each person's legal interest, the dates concerned and the evidence. A statutory liability appeal begins with notice to the billing authority under section 16.^[3]

Do not sign an admission to the bailiff merely to end a doorstep argument. The enforcement agent cannot decide the underlying statutory liability. Ask the council to place enforcement on hold while the liability issue is decided.

If the council accepts that the liability order was made against a person who should not have been liable, the council may apply under regulation 36A for the liability order to be quashed.^[4]

^{[1] Section 6 of the Local Government Finance Act 1992
[2] Section 9 of the Local Government Finance Act 1992
[3] Section 16 of the Local Government Finance Act 1992
[4] Regulation 36A of the Council Tax (Administration and Enforcement) Regulations 1992}