Tenants and council tax

soozwah

I own my mothers house but she is the tenant for the rest of her life. She is 88 disabled and on benefits. She would normally pay about £10 per month which includes her single person allowance. She was in hospital and when she came out she came to live with me so that I could look after her until she is well enough to return home. Originally I thought she would have to live with me forever and I told the council the house would be empty and I would be renting the house. My mother does not want me to rent the house as she wants to return home in future. The council now want her to pay £123 per month for not living there. I cannot claim single persons allowance as she is currently staying with me. If a tenant who received reduced council tax went on holiday for 6 months and continued to pay their rent to their landlord would they suddenly have to pay increased council tax for not living there?

theartfullodger

Sorry to hear she's not been well.

Does mum have a written tenancy agreement & does she pay rent?? If not yes to both I think you can forget trying to get a deal from the council.

G_M

What is the £123? Is it an unoccupied property charge? The normal council tax charge?

Putting aside your 'ownership' of the property, it appears that she is the resident, and it is her primary residence. Therefore she is liable for CT.

This may be charged at the full rate, or with the 25% discounted single person occupancy rate, or unoccupied occupancy rate. And she may or may not be eligible for CT Reduction/support depending on her income.

but whichever rate is used, she is liable for CT in one way or another.

What I don't understan is why you have lost your own single person discount. Your mother has a primary residence elsewhere and is temporarily visiting you - this should not affect your own CT.

If and when your mother decides to move out of her house and live with you permenantly - and changes her address with the banks, HMRC, benefits office, etc etc - then the CT liability for 'her' house will pass to you as owner.

CIS

If a tenant who received reduced council tax went on holiday for 6 months and continued to pay their rent to their landlord would they suddenly have to pay increased council tax for not living there?

A tenant who went on holiday would still be classed as resident in the property.

It appears to the council that she has left the property based on what you have told them. It is no longer her 'sole or main residence' therefore a single person discount wouldn't apply (nor would she continue to be entitled to council tax reduction) and that she is now resident at your property. You need to speak with the council and make a decision on where she's going to live and what the longer term situation is going to be.

Guest101

This is one of those situations where it's:

Where your mother sleeps is not where she 'lives' and where she 'lives' is not where she sleeps.

Her physical presence is not required for her to have a primary residence.

soozwah

Thanks for reply. As I've explained to the council my mum is only living with me temporarily and wants to keep her tenancy (don't have formal agreements) I can't understand why she cannot carry on paying the rate that she has been for years (possibly without single person discount) calculated on her disability and benefits (which was around £11 per month) and she now must pay £123 per month which is almost the full payment. I am giving up my job to look after her, she also has to pay a contribution for carers and now she has to pay over £100 per month more than before. I will be contacting the council again as it makes no sense to me. If I was simply the owner of the house and chose not to live in it or rent it I totally understand how I would be liable.

booksurr

soozwah wrote: »

it makes no sense to me.

it makes perfect sense.

Your mother has vacated a perfectly good council property and is therefore preventing it being let to those who need it. As such your mother is being "punished" via a higher tax rate for her indulgence.

Mojisola

soozwah wrote: »

Originally I thought she would have to live with me forever and I told the council the house would be empty and I would be renting the house.

soozwah wrote: »

As I've explained to the council my mum is only living with me temporarily and wants to keep her tenancy

Perhaps the council are confused as to whether the house is still your mother's main residence or whether they can charge their 'empty property' rate for it.

GaleSF63

booksurr wrote: »

it makes perfect sense.

Your mother has vacated a perfectly good council property and is therefore preventing it being let to those who need it. As such your mother is being "punished" via a higher tax rate for her indulgence.

It isn't a council property.
.

booksurr

GaleSF63 wrote: »

It isn't a council property.
.

does not alter the position. A vacant property is a vacant property.

Annie1960

Your terminology may be confusing matters. You say she is living with you temporarily. What I think you mean is that she is staying with you as a guest for a short time, and her primary residence is still the property she rents.