Council Tax: Single Occupancy - Residence vs occupancy

DCodd

lincroft1710 wrote: »

DCodd - but if parents die tomorrow (which we pray they don't) wife WILL return asap.

This is what it hinges on - expectation, the expectation she will return. CT law is CT law, in some aspects it contradicts planning law, different sex partners are treated as husband and wife, whereas other legislation will not confer this "benefit". Don't expect logic!!!

I do understand what you are saying, however I beleive any finance act has to be compliant with the fundamental priciples of residence. A foreign national living in a foreign country is not liable to the tax laws in another country as far as residence is concerned. In this case the tax laws in Japan take precedence and English law is secondary as the absent partner is in Japan and is Japanese, she can not be regarded as resident in the uk as if she was they could claim carers allowance. After all thats why we spent Billions of pounds on creating these treaties.

Polonius56

Having now accepted (thanks chiefly to the sensible input from you all) that however illogical, however unjust, the law is against my claim, I now have a couple of questions concerning what to do next. My first thoughts are to leave things alone and forget the issue (see earlier post above) - but perhaps a letter to the local council asking them to reconsider might not be too onerous a task.

The state of play so far is thus...

I have requested the Single Occupancy discount

My local council have replied refusing my request stating the property is considered my wife's 'main residence'.

I have a mind to ask them to reconsider - but is this the same as an appeal?

I suspect they will refuse my request for them to reconsider (after all, as the discussion here has established the law would appear to be on their side).

The next step would then be to go to the Valuation Tribunal. But if the law is on the local council's side, what is the point of doing so?

As this stage I must inform anyone tolerant enough to be considering a reply that I am now entering entirely new ground and I have no knowledge or experience of appeals and tribunals; the only step I have taken is to visit the Valuation Tribunal website.

lincroft1710

MumOf2 - if by "living over the brush" you mean a couple living as man and wife but not married, then see my earlier post. People in such a relationship are treated by councils the same as if they were a married couple.

lincroft1710

DCodd - it doesn't matter if the owner of a house in Britain is a foreign national living permanently abroad, if no one else occupies house, after 6 months exemption period, that person is liable to pay council tax on that house. A British person who owns a second home in Spain would have pay Spanish property tax on it even if they only spent one night a year in it.

lincroft1710

Polonius56 - you have 2 mnths from date of council's written refusal in which to appeal to Valuation Tribunal. I have plenty of experience of CT band appeals at Tribunal but only a spectator when liability appeals have been heard.

VT always try to be fair but they have no power to make a decision which would be contrary to statute law. Their website www.valuation-tribunals.gov.uk is worth looking at. If you are in time I can't see you would lose anything, other than your time, by appealing.

CIS

The advantage with this sort of case is that 'sole or main residence' is not defined conclusively in law and therefore the VT can make a new decision based on individual cases.

They do however look at the surrounding case law as it has a major influence on how they decide on key points (some are derived from high court cases which the VT must follow) and they will consider the impact on future decisions.

Polonius56

My initial request to the Council for the discount was by letter but it looks as though there is a form to fill in. Does my 2 months begin from my initial letter (received by them on 17 April) ? Or from their reply to me (received by me on 22 May) ?

Or does my 2 months begin from when I send in the form?

Additional late entry:

Apologies, I see from lincroft1710's earlier reply - number 37 - the 2 months start from the date of the Council's written refusal.

DCodd

lincroft1710 wrote: »

DCodd - it doesn't matter if the owner of a house in Britain is a foreign national living permanently abroad, if no one else occupies house, after 6 months exemption period, that person is liable to pay council tax on that house. A British person who owns a second home in Spain would have pay Spanish property tax on it even if they only spent one night a year in it.

That is very true, however they would be entitled to the discount and if a Spanish national owned a home here but was living in Spain they could claim the discount too even though they may want to return to the house and live there at a later date.

DCodd

OK Been able to look at the Act you are talking about and at a couple of interpretations. From what I can see the "Owner" of the dwelling is the last in the line for liability of the council tax, it is the person "living" in the property who is liable.

As Polonious56's wife is not living there but he is, he is more liable than his wife and so her liability to pay is null and void, as such He is the only liable person and as he lives there alone a discount should be applied

Link to CAB website look under who has to pay:

http://www.adviceguide.org.uk/index/life/tax/council_tax.htm

lincroft1710 - Do you agree?/

CIS

As Polonious56's wife is not living there but he is, he is more liable than his wife and so her liability to pay is null and void, as such He is the only liable person and as he lives there
alone a discount should be applied

I've had this debate before with people before regarding the CAB site. The CAB site simplifies the law and doesn't give a full picture - the person who has written the page either doesn't fully understand council tax legislation or has tried to bring it down to too low a level to cover the law properly,

Under Council Tax legislation a partner or spouse is jointly liable and to be held on the same level on the 'hierarchy of liability' therefore at present , as she is still resident for council tax purposes, she is jointly liable.

The hierarchy goes :
1) resident freeholder
2) resident leaseholder
3) resident statutory/secure tenancy
4) any other contractual licence to occupy & is resident
5) any other resident
6) non resident owner.