Council tax
A local authority charges residents council tax and can take action to recover and enforce the debt if it is unpaid.
Liability
The owner or resident of a property is normally liable to pay council tax to the local authority based on a hierarchy of liability.
Chargeable dwellings
Council tax is payable on domestic property, including caravans, houseboats, annexes, and care homes.
Exempt dwellings
A dwelling can be exempt from council tax if it is unoccupied or vacant, used for a specified purpose, or occupied by certain categories of people.
Student accommodation
A student in higher education is normally exempt from paying council tax to their local authority if they live in a property occupied solely by other students.
Billing and recovery
A local authority can take steps to recover outstanding council tax from the liable person following the issue of a bill and statutory notices.
Enforcement
A local authority can take steps to enforce a council tax debt using enforcement agents, attachment of earnings, a charging order, bankruptcy, or committal to prison.