Council Tax Liability

david.h_3

Hello, I have a query on behalf of my Mother.

Long story short:

The property which my mother was living (which was owned by my Father & brother) was reposessed in November 2007. She then moved to rented accomodation.

However, the local authority are now chasing her for unpaid council tax on the property from December 2007 - Augusts 2008, despite the fact that she was registered as living in, and paying council tax, in her newly rented house. Now, having looked at the local authority website and the Citizen's Advice Bureau website, it would appear (to my, admittedly, inexpert eyes) that she is not liable to pay the council tax for this period.

Taken from Citizen's Advice Bureau and Local Authority website [Pembrokeshire CC] (They won't allow me to post the links, I'm afraid)

If only one person lives in a property they will be the liable person. If more than one person lives there, a system called the hierarchy of liability is used to work out who is the liable person. The person at the top, or nearest to the top, of the hierarchy is the liable person. Two people at the same point of the hierarchy will both be liable.

The hierarchy of liability is:
a resident who lives in the property and who owns the freehold
a resident who lives in the property and who has a lease or who is an
assured or an assured shorthold tenant
a resident who lives in the property and who is a protected, statutory or a secure tenant
a resident who lives in the property and who is a licensee. This means that they are not a tenant, but have permission to stay there
any resident living in the property, for example, a squatter
an owner of the property who does not live there.

Now, seeing as she wasn't living there (which would be easily proved with a phonecall to her letting agent) and did not, or ever own, the property, then surely she can't be liable.

Any suggestions as to what action to take or any useful links would be much appreciated.

Thank you,

David.

cattie

Did she contact the council to tell them she was moving & giving her new address? This is what I've always done when moving & usually the council write back to see if you know if somebody else will be moving into the property & if so the date they will take possession.

She doesn't have to be the owner of a property to be liable, tenants have liability too. Was she paying the council tax before she moved out or was it one of the relatives who owns the property?

I know there is a poster who is very knowledgeable with council tax, CIS, so hopefully he'll see your post & give you an in depth answer.