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Question Title: Company let - company not liable for Council Tax
| Question: 359 |
| I have just been asked about a situation that I have not come across before. I have let a flat to a company for occupation by one of their employees and the company have told me that they will not be liable for paying the council tax on the property. Is this correct and if they are not liable who is?
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| Answer: |
| The liability to pay council tax in the case of ordinary dwellings, that is, dwellings which are not Houses in Multiple Occupation, depends upon a person having a legal interest in the property coupled with residence. A company, although legally the tenant, exercises its rights of occupation through its employee. There is a table and it is the first person in this list who will be 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 employee who is in occupation will therefore be liable for payment of the council tax.
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References:
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Pages:
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Hyperlinks:
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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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