The amount of Council Tax you pay
depends on three main factors:
- The tax set by the
appropriate councils and the Suffolk Police Authority
- The valuation band of
your property, as set by the Listing Officer
- Whether you qualify for
any reductions
The person who has to pay Council Tax,
"the liable person", is normally the person or people who live in
the home as their only or main home, and who fit the description
nearest the top of the following ladder :
- Residents who have a
freehold interest in the property, that is, owner occupiers
- Residents who have a
leasehold interest in the property, that is, leaseholders
- Residents who are
statutory or secure tenants, that is, rent payers
- Residents who have a
licence to occupy the property, for example, occupants of tied
cottages
- Residents with no legal
interest in the property
- Non-resident
owners
People, who are living with a
partner can be jointly or individually liable for Council Tax, even
if only one of them falls within the steps of the ladder.
Also, if two or more people fall in
the same part of this ladder, they can all be jointly or
individually liable for the whole Council Tax.
If you are no longer the liable
person, you should let the Council know immediately.
For example, a change in liable person
can occur if:
- A whole household moves
out
- The person billed moves
out
- Another person moves in
who fits a description higher in the
ladder