Council Tax: Single Occupancy - Residence vs occupancy

Errata

You are in fact separated, separation is also a lifestyle choice and one accepted by most council local authorities.

CIS

If you are seperated then he is entitled to the single person discount at his own property.

WhiteHorse

@ Birmey.

How long does your husband stay? Assuming that it's only for a night or so, then the Council has no claim on you whatsoever. The fact that he comes regularly is of no consequence.

However ...

Bear in mind that being registered to vote and registered for council tax are not the same thing. I assume that you are both registered for council tax separately at your respective addresses and that he does not appear as being responsible for the tax at your address (did he at one time? Council records are notoriously inaccurate).

Some councils have contracted council tax collections to private companies (the old medieval practice of tax farming). These companies tend to be very nasty indeed, often trying it on in order to grab more for themselves. Is your council one such?

How did the council come out with this, anyway? Was it out the blue after a period of time? If so, what prompted it?

Birmey

Thanks for all your replies. The property I live in is registered in both names. I guess when the form came through asking for information on who lived here it was in my husband's name only. He signed it and sent it back stating there was only one occupant, namely me. Just a couple of weeks ago another of these forms came through and I changed the initial in the address panel from his to mine and that's what opened up this particular can of worms. He claims and receives single ocupancy discount on his property. I think my council is trying to claim his property is a second home. I believed a second home is a furnished properrty which is no-one's main home. My council has sent me a bill for the disounted amount for the last year and has sent a new bill with no discount applied for this year. I am in correspondence with them and they are waiting to hear back from the Institute of Rating Revenues and Valuation for their opinion. I don't know why the council are adopting this attitude as it would seem quite a straigtforward case. Another jobsworth at the council getting above himself I suppose! Appreciate any guidance.

p00hsticks

Birmey wrote: »

I think my council is trying to claim his property is a second home.

I'm not sure if Local Authorities use the same rules as or take guidance from HMRC, but if you are not legally separated then my understanding is that the HMRC tax rules (specifically in relation to the application of CTG when selling jointly owned property) say that a married couple can only have one main residence between them.

CIS

I'm not sure if Local Authorities use the same rules as or take guidance from HMRC, but if you are not legally separated then my understanding is that the HMRC tax rules (specifically in relation to the application of CTG when selling jointly owned property) say that a married couple can only have one main residence between them.

Council tax law is different - if a couple keep seperate households then they can be regarded as living individually for council tax purposes (depending on the full circumstances).

I am in correspondence with them and they are waiting to hear back from the Institute of Rating Revenues and Valuation for their opinion. I don't know why the council are adopting this attitude as it would seem quite a straigtforward case. Another jobsworth at the council getting above himself I suppose! Appreciate any guidance.

The IRRV is the professional body for council tax practioners but they only offer their opinion on the relevant legislation (Ive been a student member and undergone their training course).
There's nothing in section 6 of the local governement finance act 1992 which prevents a couple from living apart and having two seperate households.

'Sole or main residence' case law can be a difficult area which is why local authorities must investigate fully (they also have a legal duty to protect the public purse) so they are not been vindictive or awakard, just careful.

Reading again from your earlier post its unclear why you live apart - this can have a big bearing on the decision - are you seperated or living apart for work purposes ?

Birmey

Thanks for your comments. We live apart because we choose to. We see each other at weekends which suits us. Would this then class my home as his main home too, surely he can't have two main homes. Perhaps the fact he visits each weekend has a bearing, but then again friends and family also visit so where is the difference.

CIS

So, your married but live sepearately - apart from marriage it looks your like any couple who live apart but are in a relationship ?. Does he have substantive ties to the property he lives in now - work, drs etc

Birmey

We jointly own the property he lives in. He works in the area. We also jointly own the property I live in. Not with drs either way.

CIS

If he is only in that area due to work where would he go if he no longer worked in that job ?, even though you own the property would he stay in that property or live with you.