Carers and tax

CIS

Re whether I am a tenant, it depends on how you define tenant. Ive lived in the property all my life though only my parents are listed on deeds as they are the only owners. I don't pay rent but I pay all the bills in the house. I use my mother's pensions/AA to pay her monthly care costs and any expenses.

A tenant is (legally) a person who hold a tenancy on the property - you can't have a tenancy in any case is the owner is resident (housing law does not allow it). You are a 'resident' only for council tax purposes.

If I cannot be listed as a lead on the council tax then how else can the council tax be paid? Also would my annual income have any bearing on the council tax I pay? Surely if I earn a certain amount I must pay council tax or is this only relevant for the homeowner(s)?

Your occupancy is taken in to account when the council tax charge is calculated but the person who is 'liable' is responsible for the bill and it is issued in their name. Having the wrong person named as liable can cause numerous issues and I've spend many an hour untangling legal action because of it. After working in council tax for nearly 20 years now, I can tell you that councils often get it wrong as the never train their staff properly (hence the fact it creates some many tribunal cases and keeps me in a job !).

S6(2) of the LGFA 1992 is quite clear in the determination of liability - it works down over, starting at a resident freeholder, then a leaseholder, then tenants, then other residents etc etc. The person (or persons) who falls nearest the top are liable - so a resident freeholder becomes liable before any other resident.

Liability can never be dropped down to a lower level if there is someone at that level so if there's a resident freeholder then their liability can never drop down on a to a resident, legislation (when used correctly) doesn't allow it..

The fact that a person is not counted when the council tax is calculated does not affect liability except in some very specific ways, which don't matter here.

noclaf

I can see why this creates so much confusion now. The wording of the letter the council sent 4 years back was a bit sneaky shall we say as I never formally agreed to become a "lead" on the tax.. they just conveniently worded it as such. 
Either way as long as the tax calculation is correct which it seems.ti be then I have no issue.