Payment of Council Tax is one of those issues which comes up time and time again, every single day a Local Authority will be involved in discussions over the wording of an agreement and who they should be chasing for unpaid Council Tax.
So, who pays the Council Tax charge ?
Council Tax payment is a creature of legislation, for practical terms Section 6 of the Local Government Finance Act 1992 (LGFA92), the Council Tax (Administration and Enforcement) Regulations 1992 and the Council Tax (Liability for Owners) Regulations 1992 set out who will pay the Council Tax under a specific situation.
As legislation determines who is responsible for paying a Council Tax charge then the Local Authority must follow this when they determine who they are going to issue a Demand Notice to and chase for any non-payment.
What if I have an agreement on who will pay ?
As far as the Local Authority are concerned any agreement you make is not worth the paper it is written on. The only issue that the Local Authority will consider is who legislation determines who is responsible for paying a Council Tax charge.
If an agreement has been made between parties as to who will make payment and that person does not then all of the parties who are determined in Council Tax legislation as being jointly responsible for payment will be held liable for the monies by the Local Authority and can each be pursued until the whole balance has been paid.
Advice & Assistance from LGFA92
Good quality help with your Council Tax dispute can be hard to come across – there’s a lack of independent, expert, places where you can get the help you need however LGFA92’s Council Tax advisor is here to change that. See how we can help today
Contact us today. Email us at [email protected], Call our Council Tax helpline on 0191 6451118.
This article is solely the view of LGFA92, the Council Tax experts, based on our interpretation of legislation. Your local authority is free to dispute this view. A binding decision may require the intervention of a valuation tribunal.