Frequently asked questions

"Joint and several liability" is a legal phrase, which means that each person with the same level of interest in a property (eg joint owners) is equally responsible for making sure the Council Tax is paid.

Joint bills are issued to all who are liable.

However each person named on the bill can be "severally" (individually) held liable if it remains unpaid.

This means that legally the council can recover all the money owed from any of the individuals.

Each tenant therefore is jointly liable with all the others in a property, even if they have no other connection with each other (except where individual tenancies exist for each occupant).

Married couples, or people who live together as a couple, are considered to be jointly and severally liable, even if they do not have an equal interest in the property.

It is therefore important that those named on the Council Tax bill make arrangements between themselves to ensure payments are received on time.

Exceptions to Joint & Several Liability are:

1. Joint and several liability does not apply to persons who are
   

• under the age of 18
  

• severely mentally impaired
  

• Joint and several liability does not apply in properties which classed as being "houses in multiple occupation". Normally, the owner will be liable in such cases.
• From 1st April 2004, changes to Council Tax legislation mean that students that live with non qualifying students will no longer be considered as joint and severally liable. This means that your Council Tax account will still receive any applicable student discount but will only be addressed to the non student in the household.

N.B. These notes are not a full definition of the law [section 6(3) of the Local Government and Finance Act 1992]

If you would like any further advice regarding joint and several liability please telephone the Customer Services section on 01227 862 300 or email contactcentre@canterbury.gov.uk.