‘Liability for Council Tax is imposed by the Local Government Finance Act 1992 (“1992 Act”). In the 1992 Act, the important sections for England and Wales on the imposition of liability are those in a group of sections called “Liability to tax”, that is, sections 6 to 9 inclusive, with the key section being section 6, entitled “Persons liable to pay council tax”. Section 6 of the 1992 Act “…sets out a hierarchy in order of priority of those who will be liable to pay council tax in relation to a chargeable dwelling.”
33 Bedford Row, 11th March 2025
Source: www.33bedfordrow.co.uk
