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Question Title: Council tax
| Question: 241 |
| I manage a property that was originally let to a group of students and therefore the dwelling was exempt from council tax. One of the tenants withdrew from their course part way through the tenancy. Who is now liable for the payment of Council Tax, if anybody ?
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| Answer: |
| Exemption applies to student houses only where all the residents are students. If one of the tenants ceases to become a student the dwelling will no longer be considered to be exempt for purposes of Council Tax. If there is only one tenant who is no longer a student, then the dwelling will receive a 25% discount on the total tax bill and, although the students are not counted for Council Tax purposes, all the occupants become jointly liable for the reduced Council Tax amount. Normally, the occupant(s) of a dwelling will be responsible for the payment of Council Tax however, if the dwelling is an HMO the landlord would be responsible for Council Tax payment. To be considered an HMO for council tax purposes one of the following conditions must apply: The dwelling had either to be originally built or later adapted to be lived in by persons who do not constitute a single household, or; The occupants must only have a tenancy of part of the dwelling and must not be jointly liable for the whole tenancy.
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References:
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Pages:
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Hyperlinks:
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Letting Update Journal |
Oct 2001 page 16 |
letting-update-journal.html
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Letting Handbook |
Chapter 14 |
letting-handbook-and-factsheets.html
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For more information, discuss on the Forum
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