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Wrong Person Charged — Council Tax Liability Hierarchy

By GetRighted Legal Research TeamLast updated July 2026

Summary

Council tax liability follows a strict hierarchy under LGFA 1992 s.6: (1) resident freeholder; (2) resident leaseholder; (3) resident statutory or secure tenant; (4) resident licensee; (5) any other resident; (6) non-resident owner. The billing authority must pursue the person highest in the hierarchy. If you are a non-resident owner but a tenant is resident, the tenant is liable, not you. If the authority has billed you instead of the correct liable person — or in addition to them — you can dispute under LGFA 1992 s.16.

The Liability Hierarchy

Local Government Finance Act 1992, section 6: '(1) The following are liable to pay the council tax in respect of any chargeable dwelling and any day — (a) the resident owner; (b) if there is no resident owner, the resident tenant; (c) if there is no resident tenant, the resident licensee; (d) if there is no resident licensee, the resident of the dwelling; (e) if there is no resident, the owner.' Section 9: joint and several liability where two or more persons occupy the same position in the hierarchy.

When You Are Wrongly Billed

Common scenarios: (a) a landlord is billed when a tenant is resident — the tenant is liable as the highest in the hierarchy; (b) a former tenant continues to receive bills after moving out — liability follows residence, not tenancy; (c) an executor is pursued for a property where a beneficiary is now resident. In each case, provide evidence of the correct liable person's identity and residence to the billing authority.

Proving You Are Not Liable

To dispute liability as the wrong person:

  • Tenancy agreement confirming the tenant's name and period of occupation
  • Inventory check-in/check-out reports confirming dates of occupation
  • Electoral roll entries for the address — request a copy from the council
  • Your own utility bills or council tax registration at your actual residence to show you are not resident at the disputed address
  • Correspondence from the tenant or occupier confirming their address

Landlord Liability Disputes

Landlord-versus-tenant liability is one of the most common categories of council tax dispute at the Valuation Tribunal for England. Many arise from gaps between tenancies, disputed move-out dates, or Houses in Multiple Occupation (HMO) liability under LGFA 1992 s.8, where the owner is always liable regardless of occupancy.

Sources

  1. Local Government Finance Act 1992, ss.6–9
  2. Local Government Finance Act 1992, s.16

Frequently Asked Questions

My tenant moved out but didn't tell me — can the council charge me for the gap period?
Yes. During a void period when no tenant is resident, you as the owner fall to the bottom of the hierarchy and become liable. You can mitigate this by notifying the council of move-out dates promptly and claiming any applicable void discount.
Is a landlord ever liable when a tenant is resident?
Yes, in Houses in Multiple Occupation (HMO). Under LGFA 1992 s.8, if a property is used as an HMO, the owner is always the liable person, regardless of occupation. The owner cannot pass liability to tenants in an HMO.
Can two people be jointly liable?
Yes, under LGFA 1992 s.9. Where two or more people occupy the same position in the hierarchy (e.g., two joint residents, two joint owners), they are jointly and severally liable. The authority may pursue either or both.
What if the person the council should be billing has disappeared?
The billing authority's inability to locate the correct liable person does not create liability for someone else. Submit a formal dispute under s.16 with evidence. The authority has its own enforcement tools to pursue the actual liable person.

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