Liable persons

The person responsible for paying the Council Tax in a property is usually the resident of the dwelling. If no-one is resident then the non-resident owner is liable. Residents are normally people who are solely or mainly resident in the property and are aged 18 years old or over.

Married couples, people living together as man and wife or those in a civil partnership who reside together in a property are jointly liable for Council Tax.

In certain circumstances the liability to pay Council Tax will lie with the owner of the property and not any residents or tenants. This would apply to care homes, hostels and houses in multiple occupation.

If you think that you should not be liable for the Council Tax where you reside you should contact us to discuss it.

Contact Information

Revenues and Benefits Section
Civic Centre North
John Dickie Street
Kilmarnock
East Ayrshire
KA1 1HW
Telephone: 01563 554400 (option 3)
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