Council Tax Liability (Empty Property) Legal Enquiry

[Deadwood]

Not strictly bailiff stuff but someone who knows council tax law on here might know the answer, it has gone to enforcement by the way costing many times the amount we previously owned even though I tried a reasoned debate about this.

 

 

We bought a property to refurbish around December of 2013. It was empty for a few weeks before someone moved in. The council issued a bill for the few weeks it was empty and when I called for an explanation they said although they don't charge council tax for an empty period of two months the previous owner had already used that allowance up for that year so we had to pay. It seems the allowance is on the property rather than who owns it.

 

Now, how are we supposed to know that this "allowance" was used up? Who make this stuff up? The council obviously but is it legal? It would surely be illegal for unknowing jeopardy to be unlawful? We dropped ignorantly into a charge that we could have known nothing about.

 

 

I think the reasoning might be to prevent evasion by changing ownership but we are not related in any way to the seller and in any case it costs money to assign a property.

Edited September 29, 2014 by citizenB
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[Bailiff Advice]

This is a very common problem and you will need to go back to the council for further details. There is a dedicated council tax section on the forum and they would know the legal arguments about this subject better than anyone of us here on the Bailiff section.

[Andyorch]

Unoccupied properties

All exemptions listed below are for unoccupied properties -

 

Unless stated, you will not have to pay council tax for as long as each situation lasts. If an exemption has a specific time period, unfortunately if the property is still empty at the end of this period, a full council Tax charge would be due.

 

 

 

unoccupied property owned, and last occupied, by a registered charity. This applies for a maximum period of six months

 

property unoccupied because the person who would normally have to pay the council tax is in prison (except for non-payment of Council Tax). The dwelling must have been their main home before they went into prison

 

property unoccupied because the person who would normally have to pay the council tax is staying permanently in a care home, hostel or hospital

 

property unoccupied because the person who would normally have to pay the council tax has died, and neither probate nor letters of administration have yet been granted. This applies until probate/ letters of administration have been granted and for six months afterwards (unless someone else becomes the owner)

 

property unoccupied because the law says nobody is allowed to live in it

 

property kept vacant for a religious minister to move into

 

property unoccupied because the person who would normally have to pay the council tax is living at another address where they are being cared for

 

property unoccupied because the person who would normally have to pay the council tax is living at another address where they are caring for someone who is elderly, ill or disabled

 

property unoccupied because the person who last lived there, and who would normally have to pay council tax, is now a student living somewhere else

 

property unoccupied because the mortgagee has repossessed it

 

property unoccupied because it is the responsibility of a trustee in bankruptcy. Please contact us or use the online form to claim this exemption

 

an empty caravan pitch or boat mooring

 

unoccupied domestic property which is part of another domestic property and cannot be rented out separately (for example, unoccupied annexes)

[ss002d6252]

Not strictly bailiff stuff but someone who knows council tax law on here might know the answer, it has gone to enforcement by the way costing many times the amount we previously owned even though I tried a reasoned debate about this.

 

 

We bought a property to refurbish around December of 2013. It was empty for a few weeks before someone moved in. The council issued a bill for the few weeks it was empty and when I called for an explanation they said although they don't charge council tax for an empty period of two months the previous owner had already used that allowance up for that year so we had to pay. It seems the allowance is on the property rather than who owns it.

 

Now, how are we supposed to know that this "allowance" was used up? Who make this stuff up? The council obviously but is it legal? It would surely be illegal for unknowing jeopardy to be unlawful? We dropped ignorantly into a charge that we could have known nothing about.

 

 

I think the reasoning might be to prevent evasion by changing ownership but we are not related in any way to the seller and in any case it costs money to assign a property.

 

Quite legal - the Class C exemption (unoccupied & unfurnished) and Class A exemption (properties undergoing/requiring major works) were abolished on 31 March 2013 and replaced with a discount. From 01 April 2013 the individual council sets the rate of discount available.

 

What didn't change (and hasn't since council tax was introduced) is that these discounts (and previously the relevant exemptions) are based on the property and not the claimant therefore if they have already been applied to a property previously then a new claimant may not be eligible or may only received a reduced level of discount.

 

The rules regarding discounts will be available on their website.