6 Persons liable to pay council tax
Local Government Finance Act 1992 (1992 c 14) | Legislation

Liability to tax

6  Persons liable to pay council tax

(1)     The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

(2)     A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

(a)     he is a resident of the dwelling and has a freehold interest in the whole or any part of it;

(b)     he is such a resident and has a leasehold interest in the whole or any part of the dwelling which is not inferior to another such interest held by another such resident;

(c)     he is both such a resident and a statutory[, secure or introductory tenant] of the whole or any part of the dwelling;

[(ca)     in the case of a dwelling in Wales, the person is both such a resident and has a tenancy of the whole or any part of the dwelling which is a secure contract or an introductory standard contract;]

(d)     he is such a resident

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