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

Liability to tax

75  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 the resident owner of the whole or any part of the dwelling;

(b)     he is a resident tenant of the whole or any part of the dwelling;

(c)     he is a resident

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