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People who live in a property as their main home have to pay the council tax for that property. We define you as a resident if you are 18 years old or over and live in a property as your main home.
If more than one person lives in a property, we use a system called the Hierarchy of Liability to work out who has to pay the council tax. The person nearest to the top of the hierarchy is the person who has to pay. Two people at the same point of the hierarchy have the same responsibility to pay. If no one lives in the property then the owner has to pay the council tax.
There are some properties where the owner, rather than the residents, will be responsible for payment. The hierarchy does not apply to these properties. These properties are:
Two or more people may have to pay the council tax for a property. The circumstances when this occurs are:
Local Taxation Section
London Borough of Merton
PO Box No 559
Account or billing enquiry: 020 8274 4904
Summons enquiry: 020 8274 4905 or 8545 3468
Fax: 020 8545 3960
We are no longer able to attend to personal visitors at the Civic Centre. You can email us anytime or telephone between 9am and 5pm.
This page was last updated on Monday 10 December 2012