Back dated council tax

matesalka

Hi,

Part of the ground floor or our family home was converted into a studio apartment about 40 years ago. Apparently it did not have planning permission and the council found out. We have now had to apply for a Lawful Development Certificate. If granted I am worried that the council will back date council tax on the studio apartment?

Can they do this and how far back can they go? Full council tax has always been paid on the house. If they do start charging council tax for the studio will they reduce the council tax on the house as the current council tax is paid on the whole house (including the studio) but it is registered as one property


Any advice is much appreciated

booksurr

so who has been occupying the apparently separate studio flat for the last 40 years? If you have been letting it then expect the position to be more serious.

it is not the council who decide, the council may (or if you are lucky, may fail) to refer the question to the Valuation Office Agency, but the VOA alone is the govt dept responsible for determining council tax banding in England (if you are Scotland/Wales it's different - look it up yourself)

The VOA will go back as far as it is relevant to do so, if that means to when it came into existence as a separate entity then so be it. 1991 is obviously the start date for CT and that is less than 40 years ago.

as for what banding you get on the house and flat that is up to the VOA, we can't see from here what amount of house remains and what flat you have got.

matesalka

Me and my mother lived there up until I left home. Then she lived in it up until 2 years ago. The other part of the house was lived in by grandmother until she passed away

I thought the council could backdate only 6 years? Was just checking if that information I was given is correct.

HappyMJ

Is it really a fully self contained studio apartment with a separate entry and utilities on a different meter? Do you have a separate central heating boiler?

I'd say you've just got an en-suite bedroom with a kitchenette.

lincroft1710

booksurr wrote: »

The VOA will go back as far as it is relevant to do so, if that means to when it came into existence as a separate entity then so be it. 1991 is obviously the start date for CT and that is less than 40 years ago.

Council Tax started on 1 April 1993, bands are based on 1991 values. If the studio meets the requirements of being a separate dwelling for CT purposes and it has been in existence for 40 years, but was not discovered until after 1 April 1993 then the Effective Date will be the date that the Valuation List is altered to include the dwelling, known as Date of Schedule.

If it had been a normal house that had been in existence for 40 years but omitted from the Valuation List in error then the ED would be 1 April 1993 in such circumstances.

See http://manuals.voa.gov.uk/corporate/publications/Manuals/CouncilTaxManual/council_tax_man_s2/z-ct-man-sect2-app2.3.html

lincroft1710

HappyMJ wrote: »

Is it really a fully self contained studio apartment with a separate entry and utilities on a different meter? Do you have a separate central heating boiler?

I'd say you've just got an en-suite bedroom with a kitchenette.

Separate entry, separate utilities meters and separate heating systems are not requirements for there to be a separate dwelling for CT purposes. An en-suite bedroom with kitchenette would meet the requirements. Entry from a hallway of main house would be sufficient.

matesalka

It has a seperate entrance and separate meter but one boiler. Anyway the house is registered for council tax and council tax has always been paid on it so hopefully Lincroft1710 is right and it will only become liable from now. I am fine about paying council tax on it now or even from when the house was transferred to me which was 2 years ago but not going back to when I was a child!!!

CIS

I am fine about paying council tax on it now or even from when the house was transferred to me which was 2 years ago but not going back to when I was a child!!!

If the entry in to the list was backdated you would only ever be responsible for any council tax due for the period you had the legal liability for the property.