does a occupant need to be on a tenancy agreement to be liable for coucil tax
Council Tax liability. Who is liable to pay Council Tax depends on who is highest on the hierarchy of legal interest. This normally means that where tenants are issued with a secure joint tenancy agreement for the entire property, they would be furthest up the hierarchy and therefore liable to pay the Council Tax.here tenants hold individual tenancy agreements or licences to occupy a property, the owner becomes liable for the Council Tax as the property is classed as a â house in multiple occupation ' (HMO).