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A query was raised regarding whether local councils must split waste collection tax bills among the co-owners of a property. The DGT ruled that while co-owners are jointly and severally liable, they may request a division of the assessment provided they supply the details of the other liable parties and their respective shares of ownership.
This ruling clarifies the administrative procedure for co-owners to avoid being held liable for the full amount of a tax, provided they cooperate with the tax administration by identifying other owners.
The tax team reviews your specific situation.
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