Council tax confusion

AlexisV

I'm having all sorts of problems with two council tax bills for two people. My friend owns the flat and am his tenant.

Owner got the usual council tax bill on 1st April for £1299.79

These were the payments, of which I pay half:

• £129.79 2nd April
• £130 1st May
• £130 1st June
• £130 4th July
• £130 1st August

At this point, the landlord leaves due to a job relocation (he still owns the flat) and is replaced by a new tenant. I let the council know, but didn't want to fall into arrears and so kept on paying the bill.

• £130 17th September
• £130 21st October
• £130 21st November
• £130 17th December

I received a 6 month bill with my name on it in October for £858. This random figure would have meant I'd be paying £130 for 6 months and £143 for 6 months. Instead of £130 for 10 months.

I emailed the council - no reply. I wrote to the council - no reply.

I went onto the website today and the original account now has a credit of £280 and my account has the full £858 on it.

I spoke to the council on the phone and they wouldn't help me because I wasn't the name on the first bill (data protection) and told me to put it in writing, which I already did do 6 weeks ago.

How much am I supposed to be paying and what happens to the £280 credit? Does it go to the name on the bill and how do you get it credited? Shouldn't the credit be £520 if the landlord moved out on 1st August?

CIS

As a rough figure the actual council tax is approx £108 p/m. If the L/L occupied with you for 6 months then then bill for this period should be approx £650 against which you paid £649.79, so no credit for that period.

You should be paying approx £650 for the 6 months from Oct 08 to April 2009 however to work out exact figures you need to supply the actual dates he left and the new occupier moved in as Council Tax works on a daily rate.

If you supply the dates then I can give you a more accurate figure.

There may also be an issue of when payment was made, if the account was late being updated then any payments made after the actual date of vacation but using that reference number would show as an overpayment on that account. You need to reconcile you payments against which reference number they where paid against.

AlexisV

Thanks.

What I've done now is paid the last £130 on the first account, so it is completely paid for the year. £1299 all cleared.

Now I'm going to go into the council offices in person and tell them that it's all paid and to balance the two accounts themselves.

They're treating it as if I moved in on 1st August, whereas all that's happened is my flatmate left and the name on the account changed.

CIS

It would have to be a new council tax account raised from when your flat mate left, if there's a change in liability then they must raise a new account and issue a bill.

mollymoo12

If you were not named on the first bill before the change of occupier, the credit/refund will go to the person named on the bill. It is up to you to sort that out with that person, the Council will not get involved. If you and the new tenant are both named as tenants, the bill should be in both your names from the date of the change and as stated above, the charge will be calculated on a daily basis and the instalments worked out depending on how much time there is left before the end of the financial year, you will probably be given one or two instalments only at this time of year.

AlexisV

That's fine. I can give them his address/phone number and they can send him a cheque if they wish. He can then give me the cash and I'll give it to the council.

AlexisV

Still trying to find a moment to get out of work and go to the council offices!

Just a thought, is there any way the landlord can ask to accept liability for the entire year? The bill's already been paid and he wouldn't have a problem with it - he's a friend I've known for years.

Libby82

If the landlord states in writing that he is to be made liable then they can raise a new account with him as the liable person and the residents (i.e. you and your flat mate) as resident's only this however will still leave you with a credit on your account.
If you write in with proof that you've paid money on the old account number they should either refund you the money or transfer it onto your new account number, alternatively, get your friend to write to them and tell them that he's happy for the refund to be made to you.

hope that helps!!

mollymoo12

The landlord cannot elect to be liable if he is not resident. The bill has to be sent to the liable persons for Council Tax and that will be, in your case, who ever is named on the tenancy agreement.

CIS

mollymoo12 is correct as far as Council Tax legislation goes, the liable persons/landlord have no individual say over liability. The decision is made by the council under the LGFA 1992.

Some councils will however make the L/L liable if they agree to be billed and accept the charge in their name, this however can create issues regarding enforcement of any recovery as the Council Tax has not then been demanded in line with the statutory provisions.

AlexisV

In a perfect world they'd just transfer the excess over to the other account. But since we're dealing with bureaucrats, no doubt it'll be done in the most long winded way possible.

Some councils will however make the L/L liable if they agree to be billed and accept the charge in their name, this however can create issues regarding enforcement of any recovery as the Council Tax has not then been demanded in line with the statutory provisions.

I assume this could be less of an issue since they already have the full £1299. I'll see what they say at lunchtime though...