Council tax on empty wooden hut

Stella323

Our family owns a small wooden hut in a remote valley in North Wales, which was built by my great grandfather in the 1920s. It is a very simple building made of shiplap boards with no foundations, and sits on top of a pile of river stones. My great grandfather used it as a fishing hut but we now use it as a place to go with the children in the summer holidays. It has electricity but no running water and is very basic. A few years ago, it was put onto the Council Tax register. Earlier this year, we had a letter from the council saying it now qualifies for the full 50% second home premium. The premium was intended to free up the housing market and stop properties from sitting empty but there is no way that our hut could be considered suitable for permanent habitation so I want to dispute this. The council have told me that it is a matter for the VOA and the VOA have told me it is a council matter. Since I have registered an appeal, I have now been given a tribunal date and have been asked to present my evidence. Yikes. Does anyone have experience challenging the VOA on a property like this? i.e. a shed, wooden hut, shepherd's van, yurt? Is it worth me proceeding? I read on one forum that these kinds of properties are only charged council tax if they are somebody's main residence so do you think I have a case for challenging it even being on the council tax register in the first place? Any help gratefully received!

unforeseen

You could argue and win so they then slap a 100% premium on it as a holiday home.

CIS

Earlier this year, we had a letter from the council saying it now qualifies for the full 50% second home premium

Presumably they're treating it as a furnished second home under s12B of the LGFA92 - unfortunately, under Wales' delegated powers, if you remove the furniture then it would also fall for a premium under s12A of the LGFA92. There's not a lot you can do to escape it where it is being kept as a second home - the whole idea of second homes in council tax legislation is meant to address properties such as the one you have (a residential dwelling that is no-ones 'sole or main residence'.

but there is no way that our hut could be considered suitable for permanent habitation so I want to dispute this

It doesn't have to be suitable for permanent habitation to be a property for council tax purposes. A property needs to be almost entirely derelict before it would cease being regarded as capable of residential occupation.

Does anyone have experience challenging the VOA on a property like this? i.e. a shed, wooden hut, shepherd's van, yurt? Is it worth me proceeding

I would expect that you will fail - the property appears to be one that is capable of residential use and so should be shown as a property for council tax purposes.

I read on one forum that these kinds of properties are only charged council tax if they are somebody's main residence so do you think I have a case for challenging it even being on the council tax register in the first place?

Caravans and boats are the properties charged this way (with certain extra caveats) but something that is regarded as a residential dwelling does not have to have been a sole or main residence to be banded for council tax.

lincroft1710

I have CT banded several structures and rooms which were no one's main residence or ever likely to be. Your hut is not used for non domestic purposes nor is there a usage exempted by statute, it is therefore considered domestic and thus subject to a CT band