Council Tax (Scotland) exemption for house undergoing work

pinklady21

CIS wrote: »

Unfortunately I don't have the consolidated legislation for Scotland to double check but as far as I can see,



Scotland has slightly different criteria for work on a property compared to Scotland - for a property which would have had the Class A exemption (and now the Class D discount) for works in England it is can be undergoing or requiring the works - in Scotland the exemption requires that the property is undergoing works.



It is the reference to Class 1 and Class 8 that is confusing at the moment - unless they have changed it then Class 1 was a new dwelling and Class 8 a dwelling awaiting demolition.

If it helps, the website link for the council is here:
https://www.north-ayrshire.gov.uk/council-tax/council-tax-exemptions.aspx

The issue seems to be that they do not give details of what criteria would be applied to deem it to be "undergoing major repair" or what sort of evidence they will accept to confirm this.

I am also unclear as to whether the current exemption that has been applied ie "unoccupied and unfurnished" can run into a new period of exemption under "undergoing major repair".

I would be very interested to learn what the overall rules are in Scotland and what discretion the Council has in this case.
Any idea where I might be able to find them?
Thank you!

sheramber

https://www.gov.scot/publications/council-tax-on-second-and-long-term-unoccupied-homes-guidance/

CIS

pinklady21 wrote: »

If it helps, the website link for the council is here:
https://www.north-ayrshire.gov.uk/council-tax/council-tax-exemptions.aspx

The issue seems to be that they do not give details of what criteria would be applied to deem it to be "undergoing major repair" or what sort of evidence they will accept to confirm this.

I am also unclear as to whether the current exemption that has been applied ie "unoccupied and unfurnished" can run into a new period of exemption under "undergoing major repair".

I would be very interested to learn what the overall rules are in Scotland and what discretion the Council has in this case.
Any idea where I might be able to find them?
Thank you!

They use the council tax (exempt dwellings) order (scotland) 1997, as amended. Councils have no discretion to alter the exemption criteria

pinklady21

Ok. So the regs
http://www.legislation.gov.uk/uksi/1997/728/contents/made

seem to indicate that exempt dwellings for CT would include:

Dwellings under repair
2. A dwelling which is incapable of, and is not, being lived in because it is being structurally repaired, improved or reconstructed.

for up to a year. Prima Facie this covers our situation.

What the regs don't seem to spell out is the appropriate evidence a Council would require to allow the exemption.
I may have to grovel to the Council on this one.....

CIS

pinklady21 wrote: »

Ok. So the regs
http://www.legislation.gov.uk/uksi/1997/728/contents/made

seem to indicate that exempt dwellings for CT would include:

Dwellings under repair
2. A dwelling which is incapable of, and is not, being lived in because it is being structurally repaired, improved or reconstructed.

for up to a year. Prima Facie this covers our situation.

What the regs don't seem to spell out is the appropriate evidence a Council would require to allow the exemption.
I may have to grovel to the Council on this one.....

The regulations never outline the specific proof required. The council are expected to act reasonably and if not you have the power to complain / appeal.

theartfullodger

pinklady21 wrote: »

Sorry all - should have said, this is in Scotland.

And this is NOT any sort of a tax fiddle, simply a request on what the rules are for legitimate exemptions from Council Tax. Thank you.

You appeared to consider yourself entitled to 12 months no CT charge & applied for that, when the rules are otherwise and (usually) clearly stated on the excellent council websites. Forgive me if I misunderstood. If that was the case that strikes me as your good self desirous of a fiddle: I am of course not accusing anyone of anything unlawful.

My experience of Scottish councils and their handling of council tax has always been they are helpful, accessible & fine folk: Apart from the ex-tenant made bankrupt owing over £17k of council tax (? how did that happen & how come for so long ?) whom the council made bankrupt, meaning I am unable to collect the debt he owed of unpaid rent, nor a local dentist practice: (yes I know, irrelevant to this case).

Slàinte mhath!

pinklady21

theartfullodger wrote: »

You appeared to consider yourself entitled to 12 months no CT charge & applied for that, when the rules are otherwise and (usually) clearly stated on the excellent council websites. Forgive me if I misunderstood. If that was the case that strikes me as your good self desirous of a fiddle: I am of course not accusing anyone of anything unlawful.


Slàinte mhath!

Your response is misinformed, there is no question of anything unlawful in anything that I have posted.

bris

My council give 6 months exemption for empty unfurnished and undergoing refurbishment properties.


They used to send a housing officer to confirm the status of the property but now they send a form (by email is fine). You fill it out and there is a disclaimer saying you can be charged for falsely claiming exemption. Edinburgh does the same thing, its a bit like am affidavit.


Ask them if you can do that, but each council has their own rules on how they deal with it.

Sibz

If you're having a bathroom/kitchen installed and have receipts for the purchase of theses - will you be hiring a plumber for installation? If so - would an invoice for these works and a letter from the tradesman stating when this work will commence be suitable?

When I bought my last place I had a new heating system installed and the bathroom changed and had no problem getting the C Tax suspended for the duration - it wasn't a year though, nor was it as much as 6 months. Your difficulty may come with proving that it will require a whole year (or more than 6 months) to do the work - considering whole houses are built in less time