Council Tax - Liability and Banding

Who is liable for the Council Tax?

Where there is only one person resident in the dwelling they will be liable for the Council Tax. However, where there are two or more residents then the person liable to pay the Council Tax will be the one who first fit one of the descriptions below, starting with 1. and working through to 6. More than one person can be held liable if they are on the same level.

  1. A resident with a freehold interest in the whole, or any part, of the dwelling.
  2. A resident with a leasehold interest in the whole, or any part, of the dwelling.
  3. A resident with a tenancy
  4. A resident with a contractual licence to occupy the dwelling
  5. A resident (including a squatter)
  6. A non-resident owner or leaseholder

Owner liability

There are exceptions to the Council Tax hierarchy, where the dwelling falls into the following categories the owner will always be liable.

  • Residential care homes and Nursing homes
  • Certain Hostels providing care and support
  • Houses of religious communities
  • Houses in multiple occupation
  • Second Homes with domestic servants
  • Residences of Ministers of Religion (this can be a minister of any faith)
  • Accommodation occupied by asylum seekers under s.95 of the Immigration and Asylum Act 1999.

Joint and several Liability

Joint and several liability is where more than one person can be held responsible for all, or part of any Council Tax liability. There are two ways in which people can be jointly or severally liable for the Council Tax.

  • Where two or more people are on the same level of the list above (levels 1. to 6.
  • Husbands/wives, unmarried partners or partners in a Civil relationship are also jointly and severally liable for the Council Tax.

Any agreement made between a landlord and tenant, which states that one of the parties will pay the services or Council Tax as part of their occupation of the property, does not affect who is responsible for the Council Tax bill for the property.

If you have been sent a Council Tax bill and do not agree you should be the person liable for the Council Tax you should contact us straight away.

Valuation and Banding

Stafford Borough Council does not value your property. All domestic property is valued and given a Council Tax band by the Listings Officer, based at the Valuation Office Agency.

The banding is a reflection of the capital value of the property as it would have been on the 1 April 1991:-

There are eight valuation bands

Property Value (as at 1.4.91)

Band A -  up to £40,000

Band B -  £40,001 to £52,000

Band C -  £52,001 to £68,000

Band D -  £68,001 to £88,000

Band E -  £88,001 to £120,000

Band F - £120,001 to £160,000

Band G - £160,001 to £320,000

Band H - £320,001 and over.

The Council Tax band for your property is shown on your bill.

To Appeal against the Valuation of your Property

You may be able to appeal against the valuation of your property, if you have just moved to a property, if the property has been structurally altered, or the area in which your property is situated has changed.

To appeal please contact the Valuation Office Agency online or you can phone on 03000 501 501.

If you make an appeal you are not entitled to withhold payment while your appeal is resolved. If your appeal is successful you will be entitled to a refund of any overpaid Council Tax.

Please be aware there are companies who offer to work on behalf of Council Tax payers to reduce the band attached to the property on a "no win no fee" basis. These companies are known to take up to 30% of any resulting refund.

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