Landlord - Council Tax - Students

tbs624

CIS wrote: »

They can if they have the higher interest in the property - if for example there is a resident student owner and a non student lodger then, although the lodger is disregarded, he has the higher interest and is liable for the council tax due.

The 'hierarchy of liability' does not take in to account anyones student status - student status, apart from one or two instances, affects the charge payable and not the person's liability.

In the OP's case it wouldn't apply

Students cannot be asked to cover the Council tax bill payments (or non payments) of others, provided that they have given the Council proof of their student status.

Local Government Finance Act 2003

S74 Exception of students from joint and several liability E+W

(1)In section 6(4) of the Local Government Finance Act 1992 (c. 14) (exception of severely mentally impaired from liability as co-resident or owner), for the words from “paragraph” to “impaired)” there is substituted “ paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act”.

(2)In section 9(2) of that Act (corresponding exception from liability as spouse), for the words from “paragraph” to the end there is substituted “ paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act”.

(3)This section has effect in relation to financial years beginning on or after 1 April 2004.

Have done battle with Council on this one

mrcol1000

Are you sure its not just the case that this is a registered HMO. The landlord is paying council tax from your rent and if a non-student moves in he is going to have to pay council tax so is going to add it to all your rents so suggesting maybe not let a non-student move in?

CIS

In the OP's case it wouldn't apply

Students cannot be asked to cover the Council tax bill payments (or non payments) of others, provided that they have given the Council proof of their student status.

Which is why I stated it would only apply if the students held the higher interest in the property than the non student.

Have done battle with Council on this one

You may have done but the part you have quoted from the 2003 act states that a student cannot be held be held liable with a non-student , this is correct with regards to joint and several liability however before any joint and several liability is determined you still have to make a determination under section of the LGFA 1992 as to who has the higher interest. If the highest interest in the property is the students and the other occ has a lower interest then the students are liable (assuming its not an HMO).