Council tax is payable in full by the occupants of the shared accommodation on 1 January of the year concerned.
Council Tax is assessed in the name of the occupant(s) of the accommodation on 1 January of the year concerned, excluding any other persons with whom the accommodation is shared. Therefore, upon receipt of the notice of assessment for council tax by one or more co-tenants, all co-tenants present in the accommodation on 1 January undertake to share the total amount of the tax equally. The co-tenant(s) to whom the tax notice is addressed will make their own arrangements with the Public Treasury to share the tax with the other co-tenants, the owner not being bound by this obligation.
The same shall apply to all taxes, duties and fees that may be created subsequently, in addition to or in replacement of the taxe d'habitation.