Council tax liability

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Who has to pay council tax?

If you are over 18 and live in a property as your main home, you will have to pay council tax for that property.

If there are a number of people over 18 living in a property, the person liable to pay the council tax for a property is decided by reference to a 'hierarchy of liability', the person with the greatest interest in a property is the person liable to pay the council tax.

This is normally the owner/occupier or the tenant/occupier.

There could be more than one person with the same interest and therefore they will be jointly liable.

The person liable for the council tax is whoever comes first in the list below:

  • Residents who have a freehold interest.

  • Residents who have a leasehold interest.

  • Residents who are statutory or secure tenants.

  • Residents who have a contractual licence to occupy.

  • Residents.

  • Owners.

  • Residents - Any individual aged eighteen or over who has their sole or main residence in the dwelling.

  • Owners - A person who has an interest in the whole or any part of the dwelling. An interest is a freehold interest or leasehold granted for six months or more.

When can I appeal?

You can make an appeal if you think:

  • You are being sent council tax bills but are not liable person.

  • Your home should be an exempt dwelling.

  • The amount of the bill is incorrect, for example, if you think a discount should apply or if the council has not reduced the bill after an application has been made for a disabled reduction.

How to make an appeal

In the first instance, write to: Revenues and Benefit Department, Tewkesbury Borough Council, Gloucester Road, Tewkesbury, Glos. GL20 5TT. You should fully explain the reasons for your appeal.

We have two months to consider your appeal and make a decision. We will write to you with a full explanation. If you still disagree with the decision or if you have received a reply within the two months, you can make a further appeal to a valuation tribunal.

Valuation tribunal

If you are unhappy with a decision made by the local taxation manager following an appeal, you can refer the matter to a valuation tribunal.

For more information or obtaining a form on valuation tribunal or you can ask us for your local tribunal address.

The tribunal will ask you to make your appeal in writing, stating which decision you are appealing against, why you disagree with the decision or it may be that the council has not reached a decision. If you and the council agree your appeal, it can be dealt with in writing. Alternatively you can attend a hearing where both you and the council will be asked to present full details of the issue. You will be contacted, prior to the hearing and advised of the date your appeal will be heard and you will be sent a letter detailing the tribunal procedures. A hearing will generally last no longer than a day.

The hearing will not cost you anything unless you decide to employ a solicitor or another person to present your case. No decision will be made at the hearing but you will be advised in writing of the decision made by the tribunal. If the tribunal decides in your favour, the council will revise your bill and adjust your payments accordingly.

Contact us

Public Services Centre opening hours

  • Monday, Tuesday, Wednesday, Thursday: 8:30am to 5pm

  • Friday: 8:30am to 4pm

Telephone number: 01684 272034