|
|
Question Title: Council Tax-Liability
| Question: 220 |
| During the past four and a half years we have managed a property which, has been occupied by three men and their 'exclusive' rent of £370 per calendar month has been paid by way of Housing Benefit. Earlier this month we received demands from the Local Authority for Council tax for the last 3 years. I wrote to Oldham MB pointing out that they were paying the rent by Housing Benefit and that presumably, the tenants would be entitled to Council Tax Benefit. My letter has been responded to by a compliment slip stating that the 'property is a house in multiple occupation, therefore the landlord is liable for Council Tax Bills.' Can you let me know if the Council are correct as there is no likelihood of securing the monies from the tenants and I expect my Landlord will not have made any provision.
|
| Answer: |
| Except in certain excluded cases such as HMO's, it is normally the occupiers of a dwelling house that are responsible for the payment of Council Tax. If the house is a House in Multiple Occupation, then Oldham MB is correct and the landlord is liable for paying the Council Tax. The legal definition of an HMO is found in s345 of the Housing Act 1985 and is as follows 'a house which is occupied by persons who do not form a single household' Recent case law (Barnes v Sheffield 1995) has defined what constitutes a 'single household'. If the landlord or agent believes that the house does not constitute an HMO he should contact the local Environmental Health Department who will be able to advise him on local policy.
|
|
References:
|
Pages:
|
Hyperlinks:
|
|
Letting Update Journal |
Oct 2001 page 30 |
letting-update-journal.html
|
|
Letting Handbook |
CHapter 14 |
letting-handbook-and-factsheets.html
|
For more information, discuss on the Forum
|
|
