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

phillw

SST22 said:

At last! Common sense has prevailed. 

They probably say no to everyone until the VT service is mentioned.
Why would they say yes if the person wasn't going to take it further?

CIS

The council have acted on a discretionary basis only - there's nothing in the corona virus legislation which would allow for a council tax discount or exemption which the tribunal can consider.

SST22

Class G: an unoccupied dwelling the occupation of which is prohibited by law, or which is kept unoccupied by reason of action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or to acquiring it. 

I agree that they have used discretion but I am genuinely interested to hear why you think that the above does not apply as quoted directly from:- legislation.gov.uk/uksi/1992/558/made
? 

CIS

SST22 said:

Class G: an unoccupied dwelling the occupation of which is prohibited by law, or which is kept unoccupied by reason of action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or to acquiring it. 

I agree that they have used discretion but I am genuinely interested to hear why you think that the above does not apply as quoted directly from:- legislation.gov.uk/uksi/1992/558/made
?

The 1992 definition no longer applies in England, you need to check subsequent legislation for the current definition.

There is nothing in the corona virus acts or regulations which stopped (or stops) a person from living in a property, it restricted traveling but it does not prevent actual occupation of the property. Unless occupation of the property is prohibited by virtue of the law then the Class G cannot apply.

SST22

Where would I find the newer definition please? 

CIS

Check SI2318 of 2006 - the wording changed but there's nothing substantially different in the overall effect.

SST22

The only difference appears to be the part a ii, which from my research previously, was added to allow owners of places like mine to be granted an exemption from CT during the "closed season". The rest of it (b and c) looks to still apply? 

CIS

SST22 said:

The only difference appears to be the part a ii, which from my research previously, was added to allow owners of places like mine to be granted an exemption from CT during the "closed season". The rest of it (b and c) looks to still apply? 

Yes, which is why I said the wording changed but the overall effect was not substantially different. The same issues still arise in it - that occupation needs to be prohibited (which corona virus related legislation does not do).

SST22

This is from an email from Environmental Health :- 
"I can advise you that closure of such sites was required by The Health Protection (Coronavirus,Restrictions) (England) Regulations 2020. The regulations came into force on 26th March 2020 and have been subject to amendments on 22nd April, 13th March and 1st June."
 

CIS

Yes, a campsite or holiday site would shut under reg 5(3) however a caravan/mobile home on a site is only banded for council tax if it is to be used or next used as a 'sole or main residence' - so a caravan/mobile home on a site should not be banded if it is not being used as residence. If it is a residence then reg 5(4) provides the exception that the legislation does not prevent residence and thus a Class G would not apply (In other words, if it's not a residence then it should not be banded for council tax, hence no Class G could apply, and if it is a residence, then the above regulations didn't prevent residence and thus no Class G).