Council tax for a property on a caravan site that is closed.

SST22

I have a little place in the sticks on a small caravan site. 
I have to pay council tax as a second home. Currently, as per Government instructions, the site is closed. Add that to the laws regarding unnecessary travel (understandable) it means it is impossible to use (even if I was so blasé as to flout the law).
I have applied for "Exemption G - Occupation prohibited by law" as I feel this certainly applies. The specific council have said that this doesn't apply, what are your thoughts please? 

Regards 
Chris 

lincroft1710

I think the council may be correct. There is nothing to stop continued physical occupation of the cottage by someone who was occupying it prior to the travel restrictions. The fact you weren't physically occupying it before the restrictions was your choice.

I think "Occupation prohibited by law" refers to an order made by a council that a dwelling may not be occupied as it does not meet certain standards.

SST22

It's not a residential site and they already apply Exemption G for four months because they (the council) don't allow occupation Nov/Dec/Jan/Feb. The site is a mixture of touring caravans and permanent chalets (not permanently occupied though) but they are intermingled and therefore they have closed the whole place. 

lincroft1710

Did the site open on March 1 (if it is the normal opening date) this year?

SST22

Yes. I was there on the 1st to pay the rent because wayyyy back then lol, no-one was expecting any of this. 

dunstonh

It's not a residential site and they already apply Exemption G for four months because they (the council) don't allow occupation Nov/Dec/Jan/Feb.

The key thing is that the council don't allow it for 4 months.  It is the site owner that has made the decision this time.

SST22

But that's the point, it's not the site owner. 

www.gov.uk/government/publications/further-businesses-and-premises-to-close/further-businesses-and-premises-to-close-guidance#businesses-and-premises-that-must-remain-closed. 

Same as the ban on unnecessary travel, two laws are currently preventing me from using the place. 

lincroft1710

If you feel the council have acted incorrectly you should write to them to dispute their actions. If they disagree and you remain convinced they are incorrect, you will be able to refer the matter to the independent Valuation Tribunal. However It will be a long time before your case would be heard as hearings are currently postponed until June, so there would be a knock on effect for any new cases

SST22

Still looking for a definitive answer to this. 
The Council Tax department are just shrugging their shoulders despite directing me to the Environmental Health department who have confirmed that all caravan and campsites in the borough are/should be closed (other than residential caravan sites) and that I would be breaking the law to occupy my place. 
To me "occupation prohibited by law" couldn't be more clear! 

lincroft1710

Well as I said in my previous post, if you dispute your liability to pay you should appeal to the Valuation Tribunal

https://www.valuationtribunal.gov.uk/council-tax/council-tax-liability-2/#:~:text=To%20appeal%20against%20your%20council,can%20then%20appeal%20to%20us.

SST22

At last! Common sense has prevailed. 
And thank you lincroft1710 for the push. 
I queried progress with the Council at the beginning of the week and received a reply saying that their original decision was final. I reminded them of the stance taken by EH (under C19 Regulations) and told them that I would be referring the matter to the VT Service. 
5 minutes ago I received an email to say that the manager has reversed the original decision and no CT will be levied for the period 23rd March to 3rd July.