Entered joint lease but never moved in: am I liable for council tax?

akosda

Me and my girlfriend entered a joint tenancy for a flat in Oxford back in August, as it seemed that I'd be unable to start my graduate degree abroad. Then, travel rules changed, and I was able to start my degree abroad. Oxford doesn't exempt students at institutions outside the EU, so my student exemption was turned down. But the city council webpage states that, the people liable for council tax must be __resident__ leaseholders. My girlfriend is a full-time student at Oxford, so she is exempted. 

I've been receiving tax bills. Am I liable for council tax for a property I have never set foot in? 

lincroft1710

You have misquoted the webpage slightly. You are tenants rather than leaseholders.  

Do you have any possessions in the flat? If/when you return to the UK where would you stay?

If you have no intention of occupying the flat, it may be an idea to agree with the landlord to remove your name from the tenancy. 

CIS

akosda said:

Me and my girlfriend entered a joint tenancy for a flat in Oxford back in August, as it seemed that I'd be unable to start my graduate degree abroad. Then, travel rules changed, and I was able to start my degree abroad. Oxford doesn't exempt students at institutions outside the EU, so my student exemption was turned down. But the city council webpage states that, the people liable for council tax must be __resident__ leaseholders. My girlfriend is a full-time student at Oxford, so she is exempted. 

I've been receiving tax bills. Am I liable for council tax for a property I have never set foot in? 

Assuming the tenancy was for 6 months or more then you are liable until the tenancy is ended or someone else has moved in to the property (regardless of whether or not you are resident - s6(2)(f) of the LGFA 1992 - in this case there's no difference in treatment between a tenant or a leaseholder).

akosda

CIS said:

Assuming the tenancy was for 6 months or more then you are liable until the tenancy is ended or someone else has moved in to the property (regardless of whether or not you are resident - s6(2)(f) of the LGFA 1992 - in this case there's no difference in treatment between a tenant or a leaseholder).

Section 6, 2, states:

(2)A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

(a)he is a resident of the dwelling and has a freehold interest in the whole or any part of it;

(b)he is such a resident and has a leasehold interest in the whole or any part of the dwelling which is not inferior to another such interest held by another such resident;

(c)he is both such a resident and a statutory [F1, secure or introductory tenant]of the whole or any part of the dwelling;

(d)he is such a resident and has a contractual licence to occupy the whole or any part of the dwelling;

(e)he is such a resident; or

(f)he is the owner of the dwelling.

I don't think I'm a resident or an owner either! 

akosda

lincroft1710 said:

You have misquoted the webpage slightly. You are tenants rather than leaseholders.  

Do you have any possessions in the flat? If/when you return to the UK where would you stay?

If you have no intention of occupying the flat, it may be an idea to agree with the landlord to remove your name from the tenancy. 

No intention to move in ever, actually. And no I have no possessions. It is quite a simple case in my opinion: I was intending to move in, signed a joint lease, then things changed, didn't move in. 

Why would I need to pay taxes for that??

lincroft1710

CIS - OP is a joint tenant with gf, who is resident but exempt as she is a student. 

Remembering some cases from the past over the 25% SPD where it was held that a spousal co-owner who had never moved into the property was not liable and thus the resident spouse was entitled to the 25% SPD, would the OP not fall into this category of being not liable.

CIS

lincroft1710 said:

CIS - OP is a joint tenant with gf, who is resident but exempt as she is a student. 

Remembering some cases from the past over the 25% SPD where it was held that a spousal co-owner who had never moved into the property was not liable and thus the resident spouse was entitled to the 25% SPD, would the OP not fall into this category of being not liable.

Ah, that's what I get for browsing whilst working !

In which case the OP cannot be liable whilst his girlfriend is resident and he is not - unless you want to go down the whole line of what is residence and whether or not she is only occupying... (we'll not go there).