Liability for council tax

CIS

Sterlingtimes said:

dimbo61 said:

Did the tenant register for council tax ?
Did you as the Landlord/Owner of the property inform them that someone had moved in ?
Is the Council Tax demand in your name or the occupier ?

Thank you. I have quite a rapid turnover of tenants and never paid council tax. Leeds Council does ask a few questions sometimes, particularly when a tenant goes overseas without paying the tax. I think that my agent has all of this in hand. 

Considering Leeds were involved in the currently leading council tax case on vacation and council tax liability you would expect that they would be following it correctly all of time, but they don't always. Last year I did have to contact them for a client and point out that they were, again, wrongly applying the legislation (and point out to them the court case they were involve din...)

S6 of the LGFA92 is relatively simple, when applied correctly, in respect of council tax liability.

Whilst there is a tenant who is resident then (assuming it's not a council tax HMO & landlord is not resident) the tenant is liable.

If the tenant vacates (and there is no other resident) then they may or may not remain liable as the non-resident 'owner' - it all depends on whether or not they meet the council tax definition of 'owner'. Whilst they maintain a  relevant material interest, i.e one that was granted for 6 months or more, they remain liable until their material interest ceases. As soon as they no longer hold the relevant material interest then their liability as a non-resident ceases.

Sterlingtimes

CIS said:

Sterlingtimes said:

dimbo61 said:

Did the tenant register for council tax ?
Did you as the Landlord/Owner of the property inform them that someone had moved in ?
Is the Council Tax demand in your name or the occupier ?

Thank you. I have quite a rapid turnover of tenants and never paid council tax. Leeds Council does ask a few questions sometimes, particularly when a tenant goes overseas without paying the tax. I think that my agent has all of this in hand. 

Considering Leeds were involved in the currently leading council tax case on vacation and council tax liability you would expect that they would be following it correctly all of time, but they don't always. Last year I did have to contact them for a client and point out that they were, again, wrongly applying the legislation (and point out to them the court case they were involve din...)

S6 of the LGFA92 is relatively simple, when applied correctly, in respect of council tax liability.

Whilst there is a tenant who is resident then (assuming it's not a council tax HMO & landlord is not resident) the tenant is liable.

If the tenant vacates (and there is no other resident) then they may or may not remain liable as the non-resident 'owner' - it all depends on whether or not they meet the council tax definition of 'owner'. Whilst they maintain a  relevant material interest, i.e one that was granted for 6 months or more, they remain liable until their material interest ceases. As soon as they no longer hold the relevant material interest then their liability as a non-resident ceases.

Thank you, CIS, for your great guidance.
My tenants have correctly paid 4 four months out of a 12-month contract. They are returning to Saudi Arabia and I do not expect to receive further payments. I will have to have a look at the legislation to which you refer to ascertain whether the tenants continue to have a "relevant material interest ". 

Marvel1

Sterlingtimes said:

greatcrested said:

impuzzled said:

Even If the tenant informs the council they have left the property, then the landlord picks the bill up from the day of leaving.the tenant remains liable for CT until the end of the Tenancy Term.

Corrected that for you.

Thank you, that is the opposite to the original answer provided to me. It does seem to me that the tenant has a slice of the beneficial ownership of the property for the term of the lease and ought to be liable for council tax the duration of the short term tenancy.  

Tip: Follow the advice from greatcrested, they are the experts on this board.

dimbo61

Was your tenant from Saudi Arabia a full time student at University or college ?

Sterlingtimes

dimbo61 said:

Was your tenant from Saudi Arabia a full time student at University or college ?

I haven't checked this with the agent, but the couple is likely to have been postgraduate students. Does this make a difference?

greatcrested

Marvel1 said:

Sterlingtimes said:

greatcrested said:

impuzzled said:

Even If the tenant informs the council they have left the property, then the landlord picks the bill up from the day of leaving.the tenant remains liable for CT until the end of the Tenancy Term.

Corrected that for you.

Thank you, that is the opposite to the original answer provided to me. It does seem to me that the tenant has a slice of the beneficial ownership of the property for the term of the lease and ought to be liable for council tax the duration of the short term tenancy.  

Tip: Follow the advice from greatcrested, they are the experts on this board.

When it comes to council tax, I bow to CIS's superior knowledge.

dimbo61

Full time students doing a University recognised course do not pay council tax.
If they have signed a 12 months contract and completed the student council tax exemption form online with there University numbers your not liable.
However did they complete the online application ?

Sterlingtimes

dimbo61 said:

Full time students doing a University recognised course do not pay council tax.
If they have signed a 12 months contract and completed the student council tax exemption form online with there University numbers your not liable.
However did they complete the online application ?

Thank you, dimbo61, for your kind help. This is a joint tenancy but it was let through an agent and I do not know whether one or both of these overseas' tenants registered as students. Certainly, if they have registered, as you have suggested, this would make matters much easier.

I will have to wait for Leeds Council to make a move. I suspect that a relet now into going to prove difficult even if I discount the rental moving forward. Regards, Sterling

Crashy_Time

dimbo61 said:

Full time students doing a University recognised course do not pay council tax.
If they have signed a 12 months contract and completed the student council tax exemption form online with there University numbers your not liable.
However did they complete the online application ?

If they did the council owes them four months back?