Joint and Several Liability

This occurs where the Council holds two or more people liable for paying Council Tax on a property. 

• Each person will receive a bill
• Only one amount is payable (not the total of all the bills)
• The Council can ask for payment from any of the persons receiving a bill
• If payment is not made, recovery action is taken against every person who was sent a bill
• Any of the people sent a bill can be held liable for the whole debt

From 1 April 2006

Where there are two people jointly and severally liable for paying Council Tax on a property:

• One bill will be issued showing the names of both people who are jointly liable
• The Council can ask for payment from either of the persons named on the bill
• If payment is not made, separate reminders and summonses will be issued to each person named on the bill
• Either of the people named on the bill can be held liable for the whole debt 

If there are more than two people in a property who are held responsible for paying the Council Tax, they will receive separate bills.