Warrington is now a ‘very high risk’ local COVID alert level area (tier 3)
Find out more about what this means and the restrictions in place, visit our coronavirus webpages for more information.
People who live in a property as their main home have to pay the council tax for that property. We define you as a resident if you are 18 years old or over and live in a property as your main home.
If more than one person lives in a property, we use a system called the Hierarchy of Liability to work out who has to pay the council tax. The person nearest to the top of the hierarchy is the person who has to pay. Two people at the same point of the hierarchy have the same responsibility to pay. If no one lives in the property then the owner has to pay the council tax.
We issue an information leaflet to you each year to help you to understand your bill.
There are some properties where the owner, rather than the residents, will be responsible for payment. The hierarchy does not apply to these properties. These properties are:
Two or more people may have to pay the council tax for a property.
The circumstances when this occurs are:
Who is responsible for Council tax arrears?
Where there are several people liable to pay the council tax for a property, each person is responsible for the full amount and not just a share of it. If you pay your 'share' but the other person does not pay their 'share', we can recover the arrears from you, not just from the other person.
Any arrangements about who pays what percentage of the bill are between the payers themselves and recovery action can be taken against each liable person.