Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, with reference to the consultation outcome, Modernising and improving the administration of council tax - government response, updated 15 April 2026, para 68, for what policy reason the Government has no plans to change the hierarchy of liability for council tax.

Liability for council tax usually falls to the occupants of a property. This is because they are usually the main beneficiaries of local services. The government therefore has no plans to change the hierarchy of liability.