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Question Title: Council Tax
| Question: 319 |
| The council are pursuing me for payment of back council tax for years 1999-2001. The property was tenanted at this point. Am I liable ?
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| Answer: |
| Council tax is assessed on dwellings. For these purposes, a dwelling is a unit of self-contained accommodation e.g. a house or flat. A house which consists of a number of non self-contained properties, which have shared facilities (e.g. bedsits with shared w.c.'s / bathrooms) is still one unit. The liability to pay council tax in the case of ordinary dwellings (i.e.. dwellings which are not HMO's) depends upon a person having a legal interest in the property coupled with residence. There is a table of liability and it is the first person in this list who is liable: 1. A resident with a freehold interest in the dwelling 2. A resident with a leasehold interest or a tenancy 3. A resident who is a statutory tenant under the 1977 Rent Act 4. A resident who has a contractual licence 5. A resident In the absence of anyone else, the non-resident owner is liable. The only exception to this rule is where the property is occupied as a house in multiple occupation (HMO) where, for example, the house is separated into bedsits, or the landlord lets each room on individual tenancy agreements. In this case, the council tax becomes the responsibility of the landlord. In your case, unless the property has been classified as a HMO for council tax purposes, the tenant who occupied the property during the period 1999-2001 is the person who is responsible for the back tax. You should provide the local authority with evidence of the tenancy (e.g. a copy of the tenancy agreement(s) relating to that period) and suggest that they pursue the tenants (or perhaps ex-tenants).
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References:
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Pages:
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Hyperlinks:
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Letting Update Journal |
Apr 2003 page29 |
letting-update-journal.html
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Letting Handbook |
14-17 |
letting-handbook-and-factsheets.html
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For more information, discuss on the Forum
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