Council Tax Exemption during Probate

CIS

arjc wrote: »

My father died in December and I've recently received a Council Tax bill for the full amount for 16/17 plus repayment of his single occupant allowance for the period between his death and the end of FY 15/16. I understood that this should be exempt under Class F1 while I await probate (and subsequently for 6 months after grant under Class F2), but the council are claiming that, because I am the sole beneficiary in the will and also the sole executor that this doesn't apply. I can't find any evidence of this in the 1992 legislation as amended in 1994, but perhaps I'm missing something. Can anyone here shed any light please.

Thanks in advance...

If the house had become the legal ownership of someone else then a Class F exemption cannot apply from that date - if there is no owner (other than the deceased estate) then a Class F exemption would usually apply.

SevenOfNine

CIS wrote: »

advising the council he is 'moving in' if he doesn't would be fraud and some council's will prosecute.

..........Our 35 yr old son died on 31 Jan, a mere 7 weeks after FINALLY being diagnosed with bowel cancer, spread to liver & lymph glands, stage 4, terminal. So much for the NHS. Defrauding the council & prosecution is the least of our worries!

Keep_pedalling

If your house falls under the same council contact your councilor, if not contact your late father's councilor.

Which council is this?

tightwadess

SevenOfNine wrote: »

..........Our 35 yr old son died on 31 Jan, a mere 7 weeks after FINALLY being diagnosed with bowel cancer, spread to liver & lymph glands, stage 4, terminal. So much for the NHS. Defrauding the council & prosecution is the least of our worries!

So so sorry for your loss

getmore4less

IT seems the issue falls with liability and subsequent exemption for empty houses.

The finance act section 6 describes the liability.

http://www.legislation.gov.uk/ukpga/1992/14/section/6

6.5 is the relevent bit as empty property liability falls on the owner.

the exemption are in a different bit of legislation
http://www.legislation.gov.uk/uksi/1992/558/contents/made

Which refers back to the finance act for the qualifying person.

The way this is being interpreted creates all sorts of issues.

The main one being even though you have a real beneficial interest from DOD there is little you can do until you are able to gain legal ownership.
In that case you do not have a material interest(that lies with the administrator) until you obtain possession.

there are a lot of updates and amendments to the legislation that are not in the updated version that would need going through as well as any case law

CIS

getmore4less wrote: »

IT seems the issue falls with liability and subsequent exemption for empty houses.

The finance act section 6 describes the liability.

http://www.legislation.gov.uk/ukpga/1992/14/section/6

6.5 is the relevent bit as empty property liability falls on the owner.

the exemption are in a different bit of legislation
http://www.legislation.gov.uk/uksi/1992/558/contents/made

Which refers back to the finance act for the qualifying person.

The way this is being interpreted creates all sorts of issues.

The main one being even though you have a real beneficial interest from DOD there is little you can do until you are able to gain legal ownership.
In that case you do not have a material interest(that lies with the administrator) until you obtain possession.

there are a lot of updates and amendments to the legislation that are not in the updated version that would need going through as well as any case law

There have no legislative changes to the Class F exemption since 1994.

Liability is based on who the relevant owner is - the OP or the estate. The Class F applies only where ownership remains with the estate. (Unless someone had moved in to live in the property).

A quick check with a solicitor specialising in deceased estates will quickly confirm at what point in the process that the ownership transferred / will transfer. Once ownership has transferred then the property is the OP's.