Council Tax - Liability

 

The person highest on the list below is usually responsible for paying.

  • The owner who lives in the property.
  • The tenant who lives in the property.
  • The subtenant who lives in the property.
  • Someone else who lives in the property.
  • The owner if nobody lives in the property.

Couples who are married, living together as man and wife or civil partners are responsible, jointly and individually, for paying Council Tax even if their names are not on the bill. Joint owners or tenants are also responsible, jointly and individually, for paying the Council Tax even if their names are not on the bill.

Note: 'Jointly and individually' means that the amount on the bill is not split into shares. We can choose to collect the full amount of the Council Tax bill from anyone who is legally responsible for it. It is then up to the person who has to pay up to get back a share from everyone else.


Appealing against who is responsible for paying Council Tax

You can appeal against the decision that you are responsible for paying Council Tax. You must continue to pay your Council Tax until we have made a decision on your appeal.

Please write to:

Jim McCafferty
Revenues and Benefits Manager
Revenues Unit
St David House
South Bridge Street
Bathgate
EH48 1TT

Or email at counciltax@westlothian.gov.uk

Frequently Asked Questions

Click a question to see the answer.

I own a property and lease it/rent it out. Who should advise the Council Tax Office?

As the owner of the property, it is up to you to advise us, otherwise you will be liable to pay the council tax on that property.

I'm going to work abroad and will be renting out my house. Do I still have to pay Council Tax?

No, If you are renting out your property for more than six months, your tenant will be due to pay the Council Tax.

I've just bought a house to rent out. If my tenant doesn't pay his council tax, will I be liable?

No, as long as you have provided a copy of the lease, we will pursue the tenant for the outstanding council tax.

Who is responsible for paying the Council Tax bill?

The person or people named on the front of the bill are responsible for paying the Council Tax for the property.
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