When is the Owner and NOT the Resident liable to pay the Council Tax?
Where no one is resident in a property the owner will be liable for the Council Tax. The owner will also be liable, instead of the residents, for certain prescribed classes of dwelling. These classes are:
| Class |
Details |
| A |
Residential Care Homes, Nursing Homes and some Hostels |
| B |
Properties lived in by religious communities, such as monasteries or convents; |
| C |
Properties occupied by more than one household where the residents share certain facilities, such as kitchen or bathroom e.g. bedsits, hostels, nurses' home etc |
D
|
Properties which are not the owner(s) main home, but which are the main home of someone whom the owner employs in domestic service |
| E |
Properties lived in by ministers of religion |
| F |
Properties provided to an asylum seeker under, or under arrangements made under, section 95 of the Immigration and Asylum Act 1990. |
Further Information
Telephone: 01372 732000
email: counciltax@epsom-ewell.gov.uk