The person who has to pay,
"The Liable Person", is
normally the person or persons who fit the description nearest the
top of the following list:
- Residents who have a freehold interest in the property, that is
Owner Occupiers
- Residents who have leasehold interest in the property, that is
Leaseholders
- Residents who are statutory or secure tenants, that is Rent
Payers
- Residents who have a contractual licence to occupy the
property, for example occupants of tied cottages
- Residents with no legal interest in the property
- Non-resident owners
Persons who are living with a partner can be held jointly or
individually liable for the whole Council Tax amount, even if only
one of them meets the liability rules. This is known as "joint and
several liability".
If there are two or more persons who fall into the same category
under the liability rules, they can also be joint and severally
liable for the whole Council Tax amount.
For further information please use the contact details below:
E-Mail
council.tax@waveney.gov.uk
Telephone 01502 523435
Fax 01502 523310
Letter Waveney District Council (Local Tax), PO Box 96,
Lowestoft, NR32 1HW
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