If the property is occupied by the owner, they are responsible for dealing with, and paying, the Council Tax if necessary. Rented - Joint and Several. If the property is rented on a joint and several basis, (i.e. one tenancy covers the whole council tax unit), Councils general allow landlords to transfer the legal responsibility to the tenants. Welcome to Carlisle City Council's website, created to help you get to know your Council and the services that we provide. Services, Information, News and Events from Carlisle City Council, Cumbria, England, UK.