We decide who should pay the municipal tax for each property in the city. This is a simple process, as the rules are the same for every council in England and Wales. In most cases, the person responsible is the user or tenant of the property. The responsible person is the person whose name appears on the invoice. The municipal tax is usually paid by the person who lives in the property. If you live alone, you are the taxpayer who pays the municipal tax. For properties inhabited by more than one person, there is a hierarchical tree to know who should pay the municipal tax. Housing allowance if you share accommodation with a common tenant If you are jointly and severally liable, you must make arrangements to ensure that the full bill is paid in order to prevent any responsible person from being subject to a recovery procedure. If you rent a property to several people and each of them has an individual lease with you to occupy only part of the building, the property is a “multi-occupancy house” (HMO). The law states that as an owner, you are responsible for the payment of the municipal tax and that you receive the invoice. If you rent the property to more than one person, but they are co-tenants, then they are jointly responsible for paying the communal tax. We send them the invoice directly. Please provide your tax account number if you contact us by letter or email.

If you do not have an account reference, please provide your full address If the tenants of the property have individual agreements with the landlord, the lessor is required to pay the municipal tax. If you miss a payment on your municipal tax, you will receive a formal notice and 7 days to pay your rate. If you miss this deadline, you will lose the right to pay in instalments and the balance of your annual municipal tax is due immediately. If more than one person has the same legal interest in the property (e.g. B co-owner, roommate or simple roommate), any person is required to pay the entire municipal tax debt. The highest person in the list is taxable, if there is more than one, he is co-responsible. If a responsible person has a spouse who also resides in the property, that person is also jointly and severally liable. A spouse is a husband or wife or person who lives with the responsible person as husband and wife. As a general rule, a property is considered HMO responsible with the owner if each tenant has their own lease and only rents part of the property. The government is also calculating how much money it will release for this special council. My Council Tax is a useful tool that calculates an estimate of your municipal tax by simply typing in your postal code. If two or more people are in the same category, for example.B.

Co-owners or tenants, all names are displayed in the municipal tax invoice.. . . .