In certain circumstances, more than one person may be jointly liable for Council Tax if their interest in the property is the same. The Civil Partnership Act came into force on 5th December 2005 and provides for (same sex) civil partners to be jointly and severally liable for Council Tax in the same way as married and unmarried couples. Married and unmarried couples are jointly and severally liable even if they do not have an equal interest in the property.

The Council can address the bill for the property to one, some, or all the names of the interested parties. Only one Council Tax bill will be sent to the property.