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Council Tax: Single Occupancy - Residence vs occupancy
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Polonius56
Posts: 26 Forumite
in Cutting tax
I have a detailed question.
In 2006 my wife returned to her home country to take care of her elderly parents. I am therefore living alone. In 2006, it was assumed her absence would only be for a short time but this has proved not to be the case. My wife and I remain married and we have no plans and no desire to change this.
My local council have refused my application for a single occupancy discount because they say even though she is living 8,000 miles away, our house here in the UK is my wife's main residence.
My thoughts are ... so what if this house is defined as her main residence;
she is currently living on the other side of the world and she does not occupy this house.
I'm asking them for the 'Single Occupancy' discount. My local council website states ... "A 25 per cent discount applies if a property is only occupied by one adult aged 18 or over."
What could be clearer?
Is there any distinction in law between residency and occupancy?
In 2006 my wife returned to her home country to take care of her elderly parents. I am therefore living alone. In 2006, it was assumed her absence would only be for a short time but this has proved not to be the case. My wife and I remain married and we have no plans and no desire to change this.
My local council have refused my application for a single occupancy discount because they say even though she is living 8,000 miles away, our house here in the UK is my wife's main residence.
My thoughts are ... so what if this house is defined as her main residence;
she is currently living on the other side of the world and she does not occupy this house.
I'm asking them for the 'Single Occupancy' discount. My local council website states ... "A 25 per cent discount applies if a property is only occupied by one adult aged 18 or over."
What could be clearer?
Is there any distinction in law between residency and occupancy?
0
Comments
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A single occupant discount is dependent on a person residencey - the two are interwined. See section 6 onwards of the Local Governemnt Finace Act 1992.
A 25% Single Person discount can only be awarded where the property is the 'sole or main residence' of one person or there are more one occupier and the other occupiers are all disregarded for Council Tax purposes.
The main gist of whether a person is resident in a property in the Council Tax legislation is 'Sole or Main Residence' which , although not definitively defined in legislation, has been clarified in case law.
I would say that if your case came through my office, we would not allow it as a single person discount claim on the basis that your wife intends to return to the property and it remains her 'sole or main residence'.
A case which would be pertinent here is 'Navabi v Chester le Street' although his absence wasn't quite as long. Although 'Ward V Kingston upon Hull' also covered long term absence (even though it was work related in this case) and decided these do not override the 'sole or main residence' and intention to return if the person still intends to return to the property in the UK.
You can make a written appeal to the council but should they not agree then you need to appeal to a Valuation Tribunal who have the power to rule in cases like this,I no longer work in Council Tax Recovery but instead work as a specialist Council Tax paralegal assisting landlords and Council Tax payers with council tax disputes and valuation tribunals. My views are my own reading of the law and you should always check with the local authority in question.0 -
Dear CIS,
Thank you for your very helpful response. It would appear that although my case seems to me to be cut-and-dried (i.e. since my wife takes care of her parents and lives in their house on the other side of the world she cannot possibly be defined as an occupant of our house here in the UK) the law says this is not the case.
It is our intention that at some time she will indeed return to the UK and live here in this house and so I must accept this ruling; bizarre though it most certainly is - plainly this house in the UK is not currently her main residence.
My local council website also says ... "Some people are not counted when ascertaining the number of adults, these are: ... students partners or dependants who are not British Citizens"
The lack of punctuation is theirs, not mine. I suspect there should be a comma after students.
Since my wife is presumably my 'partner' and is also a 'dependant' and she is not a British citizen, perhaps I qualify for a Single Occupancy discount via this route?0 -
My local council website also says ... "Some people are not counted when ascertaining the number of adults, these are: ... students partners or dependants who are not British Citizens"
This disregard only applies where the spouse/partner of a student is a foreign citizen with either no recourse to public funds or visa restrictions which prevent paid employment.
There are no other discounts,disregards or exemptions which takes in to the account that you are 'foreign' unless you come under the rules regarding visiting forces or diplomats.I no longer work in Council Tax Recovery but instead work as a specialist Council Tax paralegal assisting landlords and Council Tax payers with council tax disputes and valuation tribunals. My views are my own reading of the law and you should always check with the local authority in question.0 -
Thank you once again. One thing is clear - I shouldn't rely on what is written on my local council website. It says with a clarity that can only be called abundant ... "If you are the only person living in the property you will get a 25% discount". Thanks again.0
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One final thought.
How long does one have to be resident in a property for it to be defined as their 'main residence' ?
And how long does one have to be absent from a property for it to be no longer defined as one's 'main residence' ?0 -
One final thought.
How long does one have to be resident in a property for it to be defined as their 'main residence' ?
And how long does one have to be absent from a property for it to be no longer defined as one's 'main residence' ?
The length of time is not defined , it is only one of many factors which have been used to define 'sole or main residence'.
Have a look at thi slink from section 8.3 onwards http://www.valuation-tribunals.gov.uk/council-tax-manual/CT%20Manual%20(Sept%2008).pdfI no longer work in Council Tax Recovery but instead work as a specialist Council Tax paralegal assisting landlords and Council Tax payers with council tax disputes and valuation tribunals. My views are my own reading of the law and you should always check with the local authority in question.0 -
Many thanks once again.
It looks as though I don't have much of a case for the Single Occupancy discount, even though, for the last 3 years I have been the sole occupant of the house.0 -
One last throw of the dice on this one ...
My wife pays residence tax to the relevant local government in her home nation. Does this not prove where her 'main residence' now lies?0 -
Has your wife returned for visits at all?
Can you not appeal against their decision?Don't put it DOWN; put it AWAY"I would like more sisters, that the taking out of one, might not leave such stillness" Emily Dickinson
Janice 1964-2016
Thank you Honey Bear0 -
My wife made one return visit in 2007 for a week to attend our daughter's graduation. I have made several visits to her in the last 3 years and intend to continue to do so.
Yes, I suspect I can appeal but am keen to hear possible reasons for the Council's refusal.
Before I posted here I was of the view that my case was straightforward and simple; however, the replies from CIS show this is not so.0
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